10-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K/A

Amendment No. 1

[X] Annual Report Pursuant to Section 13 or 15(D) of the Securities Exchange Act of 1934

for the fiscal year ended December 31, 2014

[  ] Transition Report Under Section 13 or 15(D) of the Securities Exchange Act of 1934

for the transition period from _______________ to _____________

Commission File Number: 000-53392

ACCELERA INNOVATIONS, INC.

(Exact name of small Business Issuer as specified in its charter)

Delaware	26-2517763
(State or other jurisdiction of	(IRS Employer
incorporation or organization)	Identification No.)
20511 Abbey Drive
Frankfort, Illinois	60423
(Address of principal executive offices)	(Zip Code)

Issuer’s telephone number, including area code: (866) 866-0758

Not applicable.

Former address if changed since last report

Securities registered under Section 12(b) of the Exchange Act: None

Securities registered under Section 12(g) of the Exchange Act:

Common Stock, par value $0.0001 per share

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes [  ] No [X]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes [  ] No [X]

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [  ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X] No [  ]

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. [X]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large Accelerated Filer [  ]	Accelerated Filer [  ]	Non-Accelerated Filer [  ]	Smaller Reporting Company [X]
		(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). [  ] Yes [X] No

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was sold as of the last business day of the registrant’s most recently completed second fiscal quarter. $0 on June 30, 2014.

As of April 6, 2015 there were 40,578,426 shares of the registrant’s common stock outstanding.

Explanatory Note

This Amendment No. 1 (the “Amendment”) to the registrant’s annual report on Form 10-K for the fiscal year ended December 31, 2014 that was filed with the Securities and Exchange Commission on April 15, 2015 (the “Original Filing”) is being filed solely for the purpose of furnishing Exhibit 101 – Interactive Data File (XBRL Exhibit) required by Rule 405 of Regulation S-T, which was not included with the Original Filing.

No other changes have been made to the Original Filing. This Amendment speaks as of the Original Filing date and does not reflect events that may have occurred subsequent to the Original Filing date, and does not modify or update in any way the disclosures made in the Original Filing.

PART IV

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(b) Exhibits:

The following exhibits are incorporated by reference or filed as part of this report.

		Incorporated by Reference
Exhibit No.	Description	Form	Exhibit Number in form	Date of Filing	Filed or Furnished Herewith
3.1	Certificate of Incorporation	10	3.1	08/28/2008
3.2	Certificate of Amendment of Certificate of Incorporation	S-1	3.1.2	05/22/2012
3.3	Bylaws of the Company	10	3.2	08/28/2008
10.1	Subscription Agreement by and among the Company and Synergistic Holdings, LLC, dated as of June 13, 2011	8-K	10.1	06/17/2011
10.2	Consulting Agreement by and among the Company and Accelerated Venture Partners, LLC, dated as of June 16, 2011	8-K	10.4	06/17/2011
10.3	Licensing internet based software (CareNav) by and among the company and Synergistic Holdings	8-K	10.1	08/29/2011
10.4	Amend the license agreement between Synergistic Holdings and the Company to include additional technology to enhance product offering	8-K	10.1	04/16/2012
10.5	Company creates 2011 Employee Director and Consultant Stock Plan	10-K	10.6	04/16/2012
10.6+	Employment Agreement by and among the Company and John Wallin as CEO	8-K	10.1	04/30/2012
10.7+	Employment Agreement by and among the Company and James Millikan as COO	8-K	10.2	04/30/2012
10.8+	Employment Agreement by and among the Company and Cindy Boerum as CSO	8-K	10.3	04/30/2012
10.9	Lock-up and Leek-out Agreement between the Company and holder of common stock of the Company	S-1	10.5	05/22/2012
10.10	Stock Purchase Agreement by and among the Company and Behavioral Health Care Associates Ltd	8-K	10.1	12/02/2013
10.11	Operating Agreement by and among the Company and Accelera Healthcare Management Service Organization LLC	8-K	10-2	12/02/2013
10.12	Security Agreement by and among Company and Blaise J. Wolfrum MD for Behavioral Health Care Associates Ltd	8-K	10-3	12/02/2013

10.13	Secured Promissory Note in reference to Stock Purchase Agreement by and among Company and Blaise Wolfrum MD for Behavioral Health Care Associates Ltd	8-K	10-4	12/02/2013
10.14	Assignment of Stock in reference to Stock Purchase Agreement by and among Company and Blaise Wolfrum for Behavioral Health Care Associates Ltd	8-K	10-5	12/02/2013
10.15+	Employment Agreement by and among the Company and Blaise Wolfrum MD as President of the Accelera business unit Behavioral Health Care Associates Ltd,	8-K	10-6	12/02/2013
10.16	Lock-up and Leak-Out Agreement between Company and Blaise Wolfrum MD	8-K	10-7	12/02/2013
10.17	Purchase Agreement by and among the Company and At Home Health Services LLC and All Staffing Services LLC	8-K	10-1	12/16/2013
10.18	Operating Agreement by and among the Company and At Home Health Management LLC	8-K	10-2	12/16/2013
10.19+	Employment Agreement by and among the Company and Rose M. Gallagher as President of Accelera business unit At Home Health	8-K	10-3	12/16/2013
10.20+	Employment Agreement by and among the Company and Daniel P. Gallagher as Director of Marketing and Business Development at At Home Health	8-K	10-4	12/16/2013
10.21	Second Amendment and Modification to Software Technology agreement payment dates by and among the Company and Synergistic Holdings LLC	10-K	10.20	04/15/2014
10.22+	Employment Agreement by and among the Company and Daniel Freeman as CFO	8-K	10.1	10/08/2014
10.23	Stock Purchase Agreement by and among the Company and SCI Home Health Inc.	8-K	10-1	10/14/2014
10.24	Promissory Note by and among the Company and AOK Property Investments LLC to purchase SCI Home Health Inc.	8-K	10-2	10/14/2014
10.25	Stock Purchase Agreement by and among the Company and Grace Home Health Care. Employment Agreement by and among the Company and Angelo L. Cadiente as CEO of the Accelera business unit Grace Home Health	8-K	10.1	12/04/2014
10.26	Asset Purchase Agreement by and among the Company and Watson Health Care Inc.	8-K	10.2	12/04/2014
10.27	Stock Purchase Agreement by and among the Company and Traditions Home Care Inc. Employment by and among the Company and Sonny Nix as CEO of the Accelera business unit Traditions Home Care	8-K	10.1	01/09/2015
31.1	Rule 13a-14(a)/15d-14(a) Certification of Principal Executive Officer and Principal Financial Officer	10-K	31.1	04/15/2015
32.1	Section 1350 Certification of Principal Executive Officer and Principal Financial Officer	10-K	32.1	04/15/2015
101.INS**	XBRL Instance				X
101.SCH**	XBRL Taxonomy Extension Schema				X
101.CAL**	XBRL Taxonomy Extension Calculation Linkbase				X
101.DEF**	XBRL Taxonomy Extension Definition Linkbase				X
101.LAB**	XBRL Taxonomy Extension Labels Linkbase				X
101.PRE**	XBRL Taxonomy Extension Presentation Linkbase				X

+ Management compensation plan or arrangement.

** XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of this annual report on Form 10-K for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	Accelera Innovations, Inc.
	By:	/s/ John Wallin
Dated: April 17, 2015		John Wallin
		Chief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.

Signature	Title	Date
	Chief Executive Officer and Chief Financial Officer
/s/ John Wallin	(Principal Executive Officer and Principal Financial and Accounting Officer)	April 17, 2015
John Wallin
/s/ Geoffrey Thompson	Chairman of the Board	April 17, 2015
Geoffrey Thompson

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Acquisition - at Home and All Staffing (Details Narrative) (USD $)	12 Months Ended	0 Months Ended
	Dec. 31, 2014	Dec. 13, 2013
Stock issued during period shares	796,671
March 1, 2015 [Member]
Final payment of debt	25,000
June 1, 2015 [Member]
Final payment of debt	337,602
April 8, 2015 [Member]
Note payable	5,000
Purchaser [Member] | Employment Agreement [Member]
Promissory note principal amount	344,507
Georgia Peaches LLC., [Member]
Promissory note principal amount	344,507
Interest rate	11.00%
Rose.M [Member]
Stock issued during period shares	10,000
Rose M. Gallagher [Member] | Amount Payable Within Ninety Days [Member]
Amount agree to pay by the entity as per purchase agreement		500,000
Purchase Agreement [Member] | Seller [Member]
Previously isssued stock	585,000
Cancelled shares of vested	500,000
Purchase Agreement [Member] | Rose M. Gallagher [Member]
Amount agree to pay by the entity as per purchase agreement		1,420,000
Amount Payable Within Eight Months [Member] | Rose M. Gallagher [Member]
Amount agree to pay by the entity as per purchase agreement		420,000
Amount Payable Within Eighteen Months [Member] | Rose M. Gallagher [Member]
Amount agree to pay by the entity as per purchase agreement		$ 500,000

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Subsequent Events (Details Narrative) (USD $)	12 Months Ended	0 Months Ended
	Dec. 31, 2014	Jan. 05, 2015
Common stock aggregate purchase price	$ 1,566,412
Subsequent Event [Member]
Percentage of increase in traditions	5.00%
Percentage of gross revenue	10.00%
Subsequent Event [Member] | Chief Executive Officer [Member]
Base salary	150,000
Subsequent Event [Member] | Purchase Price [Member]
Common stock aggregate purchase price		6,000,000
Subsequent Event [Member] | Purchase Price [Member] | March 31, 2015 [Member]
Common stock aggregate purchase price		3,000,000
Subsequent Event [Member] | Purchase Price [Member] | Six Months After Closing Date [Member]
Common stock aggregate purchase price		1,500,000
Subsequent Event [Member] | Purchase Price [Member] | Twelve Months After Closing Date [Member]
Common stock aggregate purchase price		$ 1,500,000

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Stock-Based Compensation - Schedule of Weighted Average Assumptions Value (Details)	12 Months Ended
	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Historical Volatility	268.00%
Risk Free Rate	0.83%
Dividend Yield	0.00%
Forfeiture Rate	0.00%

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Stock-Based Compensation (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Option exercisable price per share	$ 4
Proceeds from issuance of private placements	$ 85,000,000
Cumulative fair value of options granted	16,640,000	16,640,000
Share based compensation amount	6,520,378	6,940,000
Unrecognized compensation cost related to unvested stock-based compensation awards	$ 17,519,622
Weighted Average Remaining Term Vested, Options outstanding, Ending Balance	2 years 6 months
Number of shares reserved for issuance under stock award plan	8,595,630
Remaining stock available for future issuance	8,595,630

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Balance Sheet Information - Schedule of Property and Equipment (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Property and equipment gross	$ 6,974
Less accumulated depreciation	(593)
Property and equipment net	6,381
Furniture And Equipment [Member]
Property and equipment gross	2,150
Office Equipment [Member]
Property and equipment gross	$ 4,824

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Acquisition - Behavioral Health Care Associates, Ltd. (Tables)

12 Months Ended

Dec. 31, 2014

Acquisition - Behavioral Health Care Associates Ltd. Tables

Schedule of Purchase price of Tangible and Intangible Assets

The Company recorded the acquisition cost as follows:

Cash	$	77,929
Accounts receivable		659,721
Goodwill		3,812,350
Total		4,550,000
Less fair value of liabilities assumed		-
Purchase price	$	4,550,000

Schedule of Pro-forma Results of Operations

Unaudited pro-forma results of operations as if the acquisition had occurred at the beginning of the period for the year ended December 31, 2014 and 2013 are as follows.

	Year Ended			Year Ended
	December 31, 2014			December 31, 2013
	(unaudited)			(unaudited)
Revenue	$	2,720,406		$	3,103,639
Cost of revenue		1,549,910			1,634,361
Gross Profit		1,170,496			1,469,278
General and administrative		1,282,361			827,478
Net loss	$	(111,865	)	$	641,800
Net loss per share – (basic and diluted)	$	(0.00	)	$	0.03
Weighted average shares outstanding (basic and dilutive)		32,229,831			21,608,683

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Income Taxes (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Operating loss carryforwards	$ 17,048,000
Effective income tax statutory rates, expiration year	2033

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Acquisition - SCI Home Health, Inc. (DBA Advance Lifecare Home Health) - Schedule of Unaudited Pro-Forma Results of Operations (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Revenue	$ 2,720,406	$ 3,103,639
Cost of revenue	1,549,910	1,634,361
Gross Profit	1,170,496	1,469,278
General and administrative	1,282,361	827,478
Net loss	(111,865)	641,800
Net income (loss) per share - (basic and diluted)	$ 0.00	$ 0.03
Weighted average shares outstanding (basic and dilutive)	32,229,831	21,608,683
SCI Home Health, Inc [Member]
Revenue	1,106,766	920,728
Cost of revenue	135,830	75,914
Gross Profit	970,936	844,814
General and administrative	773,798	773,195
Net loss	$ 197,138	$ 71,619
Net income (loss) per share - (basic and diluted)	$ 0.00	$ 0.00
Weighted average shares outstanding (basic and dilutive)	32,229,831	21,608,683

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Acquisition - Behavioral Health Care Associates, Ltd. - Schedule of Purchase price of Tangible and Intangible Assets (Details) (USD $)	Dec. 31, 2014
Acquisition - Behavioral Health Care Associates Ltd. - Schedule Of Purchase Price Of Tangible And Intangible Assets Details
Cash	$ 77,929
Accounts receivable	659,721
Goodwill	3,812,350
Total	4,550,000
Less fair value of liabilities assumed
Purchase price	$ 4,550,000

XML

Income Taxes - Schedule of Reconciliation of Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
US Federal Statutory Rate @ 34%	$ (774,183)	$ (145,886)
State Taxes, Net of Federal Effect	(177,987)	(33,540)
Stock Compensation	(11,436,152)	(2,691,679)
Impairment of intangibles	(1,635,587)
Valuation Allowance	14,082,902	2,871,105
Other	(58,993)
Total

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Stock-Based Compensation - Schedule of Outstanding Options (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Options outstanding, Beginning Balance	4,849,000	2,449,000
Options outstanding, Granted	2,060,000	3,185,000
Options outstanding, Exercised		(785,000)
Options outstanding, Forfeited / expired	(1,020,417)
Options outstanding, Ending Balance	5,888,583	4,849,000
Options outstanding Vested, Ending Balance	4,049,772
Intrinsic Value, Options outstanding, Beginning Balance	$ 4
Intrinsic Value Granted	4	4
Intrinsic Value, Options outstanding, Ending Balance	4	4
Intrinsic Value, Vested Options outstanding, Ending Balance	$ 4
Weighted Average Exercise Price, Options outstanding, Beginning Balance	$ 0.0001
Weighted Average Exercise Price, Granted	$ 0.0001	$ 0.0001
Weighted Average Exercise Price, Options outstanding Ending Balance	$ 0.0001	$ 0.0001
Weighted Average Exercise Price Vested, Options outstanding, Ending Balance	$ 0.0001
Weighted Average Remaining Term, Options outstanding, Beginning Balance	2 years 8 months 12 days
Weighted Average Remaining Term, Granted	3 years	3 years
Weighted Average Remaining Term, Options outstanding, Ending Balance	2 years 6 months	2 years 8 months 12 days
Weighted Average Remaining Term Vested, Options outstanding, Ending Balance	2 years 6 months

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Balance Sheet Information

12 Months Ended

Dec. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Balance Sheet Information

3. Balance Sheet Information

ACCOUNTS RECEIVABLE, NET

Accounts receivable, net, consists of the following:

December 31	2014			2013
Accounts receivable	$	757,896		$	753,707
Less allowance for doubtful accounts		(152,100	)		-
	$	605,796		$	753,707

PROPERTY AND EQUIPMENT, NET

Property and equipment, net, consist of the following:

December 31	2014			2013
Furniture and equipment	$	2,150		$	-
Office equipment		4,824			-
		6,974			-
Less accumulated depreciation		(593	)		-
	$	6,381		$	-

Depreciation expense for the year ended December 31, 2014 was $593.

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Short-Term Notes Payables (Details Narrative) (USD $)	0 Months Ended	12 Months Ended	0 Months Ended
	Oct. 04, 2014	Dec. 31, 2014	Oct. 02, 2014
April 8, 2015 [Member]
Promissory notes		$ 5,000
AOK Note [Member]
Common stock shares	1,667
Trust Note [Member]
Promissory notes		344,507
Annual interest rate		11.00%
Trust Note [Member] | March 1, 2015 [Member]
Debt instrument due date		Mar. 01, 2015
Final debt instrument due date		Jun. 01, 2015
Payment of debt		25,000
Trust Note [Member] | April 8, 2015 [Member]
Promissory notes		5,000
Advanced Life Management [Member]
Aggregate amount of property investments			500,000
Advanced Life Management [Member] | AOK Note [Member]
Consideration of promissory note			500,000
Aggregate principal amount			$ 500,000
Debt instrument due date			Jan. 15, 2015
Common stock shares			500,000

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Background Information (Details Narrative) (USD $)	0 Months Ended
	Jun. 13, 2011	Dec. 31, 2014	Dec. 31, 2013
Common stock par value		$ 0.0001	$ 0.0001
Common stock, shares issued		40,445,926	22,382,522
Common stock, shares outstanding		40,445,926	22,382,522
Synergistic Holdings LLC [Member]
Number of shares agreed to acquire by entity	17,000,000
Common stock par value	$ 0.0001
Equity ownership percentage	93.15%
Common stock, shares issued	18,250,000
Common stock, shares outstanding	18,250,000
Non transferrable worldwide license for proprietary Internet-based, software platform	30 years
Accelerated Venture Partners, LLC [Member]
Common stock par value	$ 0.0001
Number of stock shares for tender issuance	3,750,000
Number of shares agree to issue for cancellation	5,000,000
Equity ownership percentage	6.85%

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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes

The provision for income taxes consists of the following:

Year ended December 31,
	2014			2013
Current:
Federal	$	-		$	-
State		-			-
Net Operating Losses Carryback		-			-
Deferred:
Federal		(11,450,414	)		(2,334,415	)
State		(2,632,488	)		(536,690	)
		(14,082,902	)		(2,871,105	)
Change in Valuation Allowance		14,082,902			2,871,105
Provision for Income Taxes	$	-		$	-

Schedule of Reconciliation of Income Taxes

A reconciliation of income taxes computed at the United States federal statutory income tax rate to the provision for income taxes is as follows:

Year ended December 31,	2014			2013
US Federal Statutory Rate @ 34%	$	(774,183	)	$	(145,886	)
State Taxes, Net of Federal Effect		(177,987	)		(33,540	)
Stock Compensation		(11,436,152	)		(2,691,679	)
Impairment of intangibles		(1,635,587	)		-
Valuation Allowance		14,082,902			2,871,105
Other		(58,993	)		-
Total	$	-		$	-

Schedule of Deferred Tax Assets

The tax effects of temporary differences that give rise to significant portions of the deferred tax asset were as follows:

Year ended December 31,	2014			2013
Current:
Allowance for Inventory Obsolescence	$	-		$	-
Allowance for Doubtful Accounts		58,993			-
Accrued Interest		-			-
Other		-			-
		58,993			-
Valuation Allowance		(58,993	)		-
Total	$	-		$	-

Noncurrent:
Net Operating Losses	$	1,225,144		$	272,974
Property, Equipment and Intangibles		1,635,587			-
Share-based Compensation		14,127,831			2,691,679
Tax Credits		-			-
Other		-			-
		16,988,562			2,964,653
Valuation Allowance		(16,988,562	)		(2,964,653	)
Total	$	-		$	-

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Commitment (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Lease expiration date	Oct. 31, 2016
Rent expense	$ 132,000	$ 9,000
Lease Obligations [Member]
Payments for rent	10,000
Lease Obligations [Member] | December 31, 2015 [Member]
Payments for lease obligations	104,000
Lease Obligations [Member] | December 31, 2016 [Member]
Payments for lease obligations	$ 17,000

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Nature of Operations and Basis of Presentation (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash equivalents
Goodwill impairment loss	4,217,062
Proceeds from the investors	$ 652,462
Number of preferred stock obligated to issue to investors	198,473
Behavioral Health Care Associates, Ltd [Member]
Equity ownership percentage	100.00%
Home Health Management LLC And All Staffing Services LLC [Member]
Equity ownership percentage	100.00%

XML

Balance Sheet Information (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Balance Sheet Information Details Narrative
Depreciation	$ 593

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Nature of Operations and Basis of Presentation

12 Months Ended

Dec. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Nature of Operations and Basis of Presentation

2. NATURE OF OPERATIONS AND BASIS OF PRESENTATION

Accelera was incorporated as a Delaware corporation on April 29, 2008. In 2014 and 2013, Accelera operated companies in the personal health care industry. Accelera operated out of three service centers serving counties in the Chicago, Illinois area. The consolidated financial statements include the accounts of Accelera and its 100% owned subsidiaries, Behavioral Health Care Associates, Ltd., At Home Health Services, LLC, All Staffing Services, LLC and SCI Home Health, Inc. (d/b/a Advance Lifecare Home Health). Significant intercompany accounts 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 requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Significant estimates in these financial statements include allowance for doubtful accounts, the valuation of intangibles, valuation allowance for deferred taxes, estimated useful life of property and equipment and the fair value of stock and options issues for services and interest.

Cash and Cash Equivalents– All cash is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents. The Company had no cash equivalents as of December 31, 2014 and 2013, respectively.

ACCOUNTS RECEIVABLE – Accounts receivable are recorded at estimated value, net of allowance for doubtful accounts. Accounts receivable are not interest bearing. The allowance for doubtful accounts is based upon management’s best estimate and past collection experience. Uncollectible accounts are charged off when all reasonable efforts to collect the accounts have been exhausted.

PROPERTY AND EQUIPMENT– Property and equipment is stated at cost. Depreciation is provided on a straight line basis over the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred; major renewals and betterments are capitalized. When items of property and equipment are sold or retired, the related cost and accumulated depreciation are removed from the accounts, and any gain or loss is included in income.

LONG-LIVED ASSETS INCLUDING GOODWILL AND OTHER ACQUIRED INTANGIBLE ASSETS - The Company reviews property and equipment and certain identifiable intangibles subject to amortization for impairment. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of these assets is measured by comparison of their carrying amounts to future undiscounted cash flows the assets are expected to generate. If property and equipment and certain identifiable intangibles subject to amortization are considered to be impaired, the impairment to be recognized equals the amount by which the carrying value of the assets exceeds its fair value.

We review goodwill for impairment at least annually or more frequently if events or changes in circumstances indicate that the carrying value of goodwill may not be recoverable. We have elected to first assess the qualitative factors to determine whether it is more likely than not that the fair value of our single reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment under Accounting Standards Update (ASU) No. 2011-08, Goodwill and Other (Topic 350): Testing Goodwill for Impairment, issued by the Financial Accounting Standards Board (FASB). If we determine that it is more likely than not that its fair value is less than its carrying amount, then the two-step goodwill impairment test is performed. The first step, identifying a potential impairment, compares the fair value of the reporting unit with its carrying amount. If the carrying amount exceeds its fair value, the second step would need to be performed; otherwise, no further step is required. The second step, measuring the impairment loss, compares the implied fair value of the goodwill with the carrying amount of the goodwill. Any excess of the goodwill carrying amount over the applied fair value is recognized as an impairment loss, and the carrying value of goodwill is written down to fair value. The Company recognized an impairment charge to goodwill of $4,217,062 during 2014. The Company did not recognize any impairment charges related to goodwill during 2013.

PREFERRED STOCK SUBSCRIPTION PAYABLE – During the years ended December 31, 2014 and 2013, an affiliate of the Company entered into subscription agreements with 13 investors. Pursuant to the terms of the subscription agreements, the affiliate agreed to issue shares of the Company’s preferred stock that it did not have the corporate authority to issue. In exchange, the Company received aggregate proceeds from the investors of $652,462. Accordingly, the Company is obligated to issue an aggregate of 198,473 shares of preferred stock to the investors. At December 31, 2014, proceeds of $652,462 have been received by or on behalf of the Company and recorded as preferred stock subscription payable.

COMMON STOCK – The Company records common stock issuances when all of the legal requirements for the issuance of such common stock have been satisfied.

REVENUE RECOGNITION – Revenue related to services and administrative support services is recognized ratably at the time services have been performed and pre-approved by payor. Gross service revenue is recorded in the accounting records on an accrual basis at the provider’s established rates, regardless of whether the health care entity expects to collect that amount. The Company will reserve a provision for contractual adjustment and discounts and deduct from gross service revenue. The Company believes that recognizing revenue at the time the services have been performed because the Company’s revenue policies meet the following four criteria in accordance with ASC 605-10-S25, Revenue Recognition: Overall, (i) persuasive evidence that arrangement exists, (ii) services has occurred, (iii) the price is fixed and determinable and (iv) collectability is reasonably assured. The Company reports revenues net of any sales, use and value added taxes.

COST OF REVENUES – Costs of revenues are comprised of fees paid to members of the Company’s medical staff, other direct costs including transcription, film and medical record obtainment and transportation; and other indirect costs including labor and overhead related to the generation of revenues.

ADVERTISING COSTS – The Company’s policy regarding advertising is to expense advertising when incurred.

INCOME TAXES – Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes resulting from temporary differences. Such temporary differences result from differences in the carrying value of assets and liabilities for tax and financial reporting purposes. The deferred tax assets and liabilities represent the future tax consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settle. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.

The Company adopted the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10), on January 1, 2007. The Company has not recognized a liability as a result of the implementation of ASC 740-10. A reconciliation of the beginning and ending amount of unrecognized tax benefits has not been provided since there is no unrecognized benefit since the date of adoption. The Company has not recognized interest expense or penalties as a result of the implementation of ASC 740-10. If there were an unrecognized tax benefit, the Company would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses.

STOCK BASED COMPENSATION - The Company has share-based compensation plans under which employees, consultants, suppliers and directors may be granted restricted stock, as well as options and warrants to purchase shares of Company common stock at the fair market value at the time of grant. Stock-based compensation cost to employees is measured by the Company at the grant date, based on the fair value of the award, over the requisite service period under ASC 718. For options issued to employees, the Company recognizes stock compensation costs utilizing the fair value methodology over the related period of benefit. Grants of stock to non-employees and other parties are accounted for in accordance with the ASC 505 at measurement date. For awards with service or performance conditions, we generally recognize expense over the service period or when the performance condition is met.

LOSS PER SHARE – Basic loss per share is computed by dividing net loss attributable to common stockholders by the weighted average common shares outstanding for the period. Diluted loss per share is computed giving effect to all potentially dilutive common shares. Potentially dilutive common shares may consist of incremental shares issuable upon the exercise of stock options and warrants and the conversion of notes payable to common stock. In periods in which a net loss has been incurred, all potentially dilutive common shares are considered anti-dilutive and thus are excluded from the calculation.

FINANCIAL INSTRUMENTS – In September 2006, the Financial Accounting Standards Board (FASB) introduced a framework for measuring fair value and expanded required disclosure about fair value measurements of assets and liabilities. The Company adopted the standard for those financial assets and liabilities as of the beginning of the 2008 fiscal year and the impact of adoption was not significant. FASB Accounting Standards Codification (ASC) 820 “Fair Value Measurements and Disclosures” (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

● Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

● Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

● Level 3 – Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2014. These financial instruments include stock options granted to the officers in 2013 and 2014.

RECENT ACCOUNTING PRONOUNCEMENTS

In April 2014, the FASB issued ASU 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”. The amendments in the ASU change the criteria for reporting discontinued operations while enhancing disclosures in this area. It also addresses sources of confusion and inconsistent application related to financial reporting of discontinued operations guidance in U.S. GAAP. Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. Early adoption is permitted. The Company does not expect the adoption to have a significant impact on its consolidated financial statements.

In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers.” This new standard will replace most existing revenue recognition guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount it expects to receive for those goods and services. The ASU requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and estimates, and changes in those estimates. The ASU will be effective for the Company beginning January 1, 2017, and allows for both retrospective and modified- retrospective methods of adoption. The Company is in the process of determining the method of adoption it will elect and is currently assessing the impact of this ASU on its consolidated financial statements and footnote disclosures.

In August 2014, the FASB issued ASU 2014-15, “Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern”. The amendment in the ASU provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The amendments in this Update are effective for annual periods and interim periods within those annual periods beginning after December 15, 2016. Earlier adoption is permitted. The Company does not expect the adoption to have a significant impact on its consolidated financial statements.

Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the United States Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

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Balance Sheet Information - Schedule of Accounts Receivable (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Balance Sheet Information - Schedule Of Accounts Receivable Details
Accounts receivable	$ 757,896	$ 753,707
Less allowance for doubtful accounts	(152,100)
Accounts receivable	$ 605,796	$ 753,707

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Acquisition - SCI Home Health, Inc. (DBA Advance Lifecare Home Health) (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014
Stock Purchase Agreement [Member]
Aggregated shares purchase price	$ 20,000
SCI Home Health Inc., [Member]
Aggregated shares purchase price	431,070
Purchase of assets	431,070
Department Of Public Health [Member]
Aggregated shares purchase price	$ 430,000

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Income Taxes - Schedule of Deferred Tax Assets (Details) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Allowance for Inventory Obsolescence
Allowance for Doubtful Accounts	58,993
Accrued Interest
Other
Deferred tax assets gross	58,993
Valuation Allowance	(58,993)
Total
Net Operating Losses	1,225,144	272,974
Property, Equipment and Intangibles	1,635,587
Share-based Compensation	14,127,831	2,691,679
Tax Credits
Other
Total gross	16,988,562	2,964,653
Valuation Allowance	(16,988,562)	(2,964,653)
Total	$ 0	$ 0

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Consolidated Balance Sheets (USD $)	Dec. 31, 2014	Dec. 31, 2013
Current Assets
Cash	$ 54,862	$ 185,744
Accounts receivable, net	605,796	753,707
Prepaid expenses	6,026
Total Current Assets	666,684	939,451
Property and equipment, net	6,381
Security deposit	1,805
Goodwill		5,030,576
TOTAL ASSETS	674,870	5,970,027
Current Liabilities
Short-term note payable	844,507	8,041
Due to stockholders		419,084
Advanced from related party	31,810
Accounts Payable	88,689
Preferred stock subscription payable	652,462
Accrued expenses	226,099	35,418
Unearned revenue	957
Total Current Liabilities	1,844,524	462,543
Long-term subordinated unsecured notes payable	4,550,000	5,970,000
TOTAL LIABILITIES	6,394,524	6,432,543
Stockholders' Deficit
Preferred stock; $0.0001 par value; 10,000,000 shares authorized; 0 shares issued and outstanding
Common stock; $0.0001 par value, 100,000,000 authorized, 40,445,926 and 22,382,522 shares issued and outstanding at December 31, 2014 and 2013, respectively	4,046	2,239
Additional paid in capital	43,278,757	12,227,526
Accumulated deficit	(49,002,457)	(12,692,281)
TOTAL STOCKHOLDERS' DEFICIT	(5,719,654)	(462,516)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 674,870	$ 5,970,027

XML

Stockholders' Deficit (Details Narrative) (USD $)

12 Months Ended

0 Months Ended

Dec. 31, 2014

Oct. 04, 2013

Dec. 31, 2013

Preferred stock, shares authorized

10,000,000

10,000,000

Preferred stock, par value

$ 0.0001

$ 0.0001

Preferred stock, shares issued

0

0

Common stock, shares authorized

100,000,000

100,000,000

Common stock, par value

$ 0.0001

$ 0.0001

Common stock, shares issued

40,445,926

22,382,522

Common stock, shares outstanding

40,445,926

22,382,522

Issued shares of unregistered common stock

796,671

Aggregated amount of unregistered common stock

$ 1,566,412

Equity Purchase Agreement [Member] | Lambert Private Equity, LLC [Member]

Maximum value of stock that company entitled to put to the investors

2,000,000

Maximum number of shares that company entitled to put to the investors

285,710

Percentage of purchase price based on the daily volume weighted average price

90.00%

Maximum percentage of shares held by the company for fulfill the investor's condition

4.99%

Equity Purchase Agreement [Member] | Lambert Private Equity, LLC [Member] | Warrant [Member]

Issuance of warrant/option, percentage

100.00%

Issuance of stock option to purchase of common stock, shares

14,287,710

Warrant expiration date

Sep. 03, 2018

Equity Purchase Agreement [Member] | Lambert Private Equity, LLC [Member]

Common stock agree to purchase by the entity, period

36 months

Number of shares issued by the company to investors

285,710

Option issued to purchase common stock, description

Common shares at the price of the lesser of (a) $7.00 or (b) 110% of the lowest daily VWAP.

Equity Purchase Agreement [Member] | Lambert Private Equity, LLC [Member] | Minimum [Member]

Value of common stock agree to purchase by the entity

100,000,000

Equity Purchase Agreement [Member] | Lambert Private Equity, LLC [Member] | Maximum [Member]

Value of common stock agree to purchase by the entity

200,000,000

XML

Consolidated Statements of Cash Flow (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
OPERATING ACTIVITIES
Net loss	$ (36,310,176)	$ (7,402,616)
Adjustment to reconcile net loss to net cash used in operations:
Depreciation	593
Forgiveness of debt		100
Stock options expense	6,520,378	6,940,000
Stock based compensation	22,728,548
Shares issued for loan consideration and termination agreement	37,700
Shares issued to extend loan payment terms	200,000
Expenses to terminate financing	30,649
Impairment of intangible assets	4,217,062
Loss on disposal of subsidiary	94,995
Changes in operating assets and liabilities, net of effects of acquisitions:
Change in accounts receivable	166,711	(753,707)
Increase in prepaid expenses	(6,026)
Increase in accounts payable and accrued expenses	279,370	35,418
Increase in unearned revenue	957
Net Cash Used in Operating Activities	(2,105,150)	(1,180,805)
INVESTING ACTIVITIES
Cash acquired upon acquisition of SCI Home Health, Inc.	584
Payment of security deposit	(1,805)
Net Cash Used in Investing Activities	(1,221)
FINANCING ACTIVITIES
Issuance of common stock for cash	1,566,412
Note payable to finance acquisition		939,424
Proceeds from short-term noted payable	151,930	8,041
Payments on short-term noted payable	(8,041)
Stockholder advances (payments)	(419,084)	419,084
Advances from related parties	31,810
Proceeds from preferred stock subscription	652,462
Net Cash Provided by Financing Activities	1,975,489	1,366,549
Net increase (decrease) in cash	(130,882)	185,744
Cash, beginning of period	185,744
Cash, end of period	54,862	185,744
Supplemental Cash Flow Information
Interest	29,177
Income taxes
Supplemental disclosure of non-cash investing and financing activities
Note payable to finance acquisition	431,070
Note payable forgiven	$ 1,420,000

XML

Discontinued Operations - Summary of Discontinued Operations (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Discontinued Operations - Summary Of Discontinued Operations Details
Net sales	$ 741,406	$ 35,154
Operating loss	(286,223)	(141,600)
Loss before income taxes	(221,766)	(141,600)
Income tax expense
Loss from discontinued operation, net of tax	$ (221,766)	$ (141,600)

XML

Nature of Operations and Basis of Presentation (Policies)

12 Months Ended

Dec. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

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 requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Significant estimates in these financial statements include allowance for doubtful accounts, the valuation of intangibles, valuation allowance for deferred taxes, estimated useful life of property and equipment and the fair value of stock and options issues for services and interest.

Cash and Cash Equivalents

Cash and Cash Equivalents– All cash is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents. The Company had no cash equivalents as of December 31, 2014 and 2013, respectively.

Accounts Receivable

ACCOUNTS RECEIVABLE – Accounts receivable are recorded at estimated value, net of allowance for doubtful accounts. Accounts receivable are not interest bearing. The allowance for doubtful accounts is based upon management’s best estimate and past collection experience. Uncollectible accounts are charged off when all reasonable efforts to collect the accounts have been exhausted.

Property and Equipment

PROPERTY AND EQUIPMENT– Property and equipment is stated at cost. Depreciation is provided on a straight line basis over the estimated useful lives of the assets. Maintenance and repairs are charged to expense as incurred; major renewals and betterments are capitalized. When items of property and equipment are sold or retired, the related cost and accumulated depreciation are removed from the accounts, and any gain or loss is included in income.

Long-Lived Assets Including Goodwill And Other Acquired Intangible Assets

LONG-LIVED ASSETS INCLUDING GOODWILL AND OTHER ACQUIRED INTANGIBLE ASSETS - The Company reviews property and equipment and certain identifiable intangibles subject to amortization for impairment. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of these assets is measured by comparison of their carrying amounts to future undiscounted cash flows the assets are expected to generate. If property and equipment and certain identifiable intangibles subject to amortization are considered to be impaired, the impairment to be recognized equals the amount by which the carrying value of the assets exceeds its fair value.

We review goodwill for impairment at least annually or more frequently if events or changes in circumstances indicate that the carrying value of goodwill may not be recoverable. We have elected to first assess the qualitative factors to determine whether it is more likely than not that the fair value of our single reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment under Accounting Standards Update (ASU) No. 2011-08, Goodwill and Other (Topic 350): Testing Goodwill for Impairment, issued by the Financial Accounting Standards Board (FASB). If we determine that it is more likely than not that its fair value is less than its carrying amount, then the two-step goodwill impairment test is performed. The first step, identifying a potential impairment, compares the fair value of the reporting unit with its carrying amount. If the carrying amount exceeds its fair value, the second step would need to be performed; otherwise, no further step is required. The second step, measuring the impairment loss, compares the implied fair value of the goodwill with the carrying amount of the goodwill. Any excess of the goodwill carrying amount over the applied fair value is recognized as an impairment loss, and the carrying value of goodwill is written down to fair value. The Company recognized an impairment charge to goodwill of $4,217,062 during 2014. The Company did not recognize any impairment charges related to goodwill during 2013.

Preferred Stock Subscription Payable

PREFERRED STOCK SUBSCRIPTION PAYABLE – During the years ended December 31, 2014 and 2013, an affiliate of the Company entered into subscription agreements with 13 investors. Pursuant to the terms of the subscription agreements, the affiliate agreed to issue shares of the Company’s preferred stock that it did not have the corporate authority to issue. In exchange, the Company received aggregate proceeds from the investors of $652,462. Accordingly, the Company is obligated to issue an aggregate of 198,473 shares of preferred stock to the investors. At December 31, 2014, proceeds of $652,462 have been received by or on behalf of the Company and recorded as preferred stock subscription payable.

Common Stock

COMMON STOCK – The Company records common stock issuances when all of the legal requirements for the issuance of such common stock have been satisfied.

Revenue Recognition

REVENUE RECOGNITION – Revenue related to services and administrative support services is recognized ratably at the time services have been performed and pre-approved by payor. Gross service revenue is recorded in the accounting records on an accrual basis at the provider’s established rates, regardless of whether the health care entity expects to collect that amount. The Company will reserve a provision for contractual adjustment and discounts and deduct from gross service revenue. The Company believes that recognizing revenue at the time the services have been performed because the Company’s revenue policies meet the following four criteria in accordance with ASC 605-10-S25, Revenue Recognition: Overall, (i) persuasive evidence that arrangement exists, (ii) services has occurred, (iii) the price is fixed and determinable and (iv) collectability is reasonably assured. The Company reports revenues net of any sales, use and value added taxes.

Cost of Revenues

COST OF REVENUES – Costs of revenues are comprised of fees paid to members of the Company’s medical staff, other direct costs including transcription, film and medical record obtainment and transportation; and other indirect costs including labor and overhead related to the generation of revenues.

Advertising Costs

ADVERTISING COSTS – The Company’s policy regarding advertising is to expense advertising when incurred.

Income Taxes

INCOME TAXES – Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes resulting from temporary differences. Such temporary differences result from differences in the carrying value of assets and liabilities for tax and financial reporting purposes. The deferred tax assets and liabilities represent the future tax consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settle. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized.

The Company adopted the provisions of FASB ASC 740-10 “Uncertainty in Income Taxes” (ASC 740-10), on January 1, 2007. The Company has not recognized a liability as a result of the implementation of ASC 740-10. A reconciliation of the beginning and ending amount of unrecognized tax benefits has not been provided since there is no unrecognized benefit since the date of adoption. The Company has not recognized interest expense or penalties as a result of the implementation of ASC 740-10. If there were an unrecognized tax benefit, the Company would recognize interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses.

Stock Based Compensation

STOCK BASED COMPENSATION - The Company has share-based compensation plans under which employees, consultants, suppliers and directors may be granted restricted stock, as well as options and warrants to purchase shares of Company common stock at the fair market value at the time of grant. Stock-based compensation cost to employees is measured by the Company at the grant date, based on the fair value of the award, over the requisite service period under ASC 718. For options issued to employees, the Company recognizes stock compensation costs utilizing the fair value methodology over the related period of benefit. Grants of stock to non-employees and other parties are accounted for in accordance with the ASC 505 at measurement date. For awards with service or performance conditions, we generally recognize expense over the service period or when the performance condition is met.

Loss Per Share

LOSS PER SHARE – Basic loss per share is computed by dividing net loss attributable to common stockholders by the weighted average common shares outstanding for the period. Diluted loss per share is computed giving effect to all potentially dilutive common shares. Potentially dilutive common shares may consist of incremental shares issuable upon the exercise of stock options and warrants and the conversion of notes payable to common stock. In periods in which a net loss has been incurred, all potentially dilutive common shares are considered anti-dilutive and thus are excluded from the calculation.

Financial Instruments

FINANCIAL INSTRUMENTS – In September 2006, the Financial Accounting Standards Board (FASB) introduced a framework for measuring fair value and expanded required disclosure about fair value measurements of assets and liabilities. The Company adopted the standard for those financial assets and liabilities as of the beginning of the 2008 fiscal year and the impact of adoption was not significant. FASB Accounting Standards Codification (ASC) 820 “Fair Value Measurements and Disclosures” (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

● Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

● Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

● Level 3 – Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2014. These financial instruments include stock options granted to the officers in 2013 and 2014.

Recent Accounting Pronouncements

RECENT ACCOUNTING PRONOUNCEMENTS

In April 2014, the FASB issued ASU 2014-08, “Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”. The amendments in the ASU change the criteria for reporting discontinued operations while enhancing disclosures in this area. It also addresses sources of confusion and inconsistent application related to financial reporting of discontinued operations guidance in U.S. GAAP. Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. Early adoption is permitted. The Company does not expect the adoption to have a significant impact on its consolidated financial statements.

In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers.” This new standard will replace most existing revenue recognition guidance in U.S. GAAP. The core principle of the ASU is that an entity should recognize revenue for the transfer of goods or services equal to the amount it expects to receive for those goods and services. The ASU requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and estimates, and changes in those estimates. The ASU will be effective for the Company beginning January 1, 2017, and allows for both retrospective and modified- retrospective methods of adoption. The Company is in the process of determining the method of adoption it will elect and is currently assessing the impact of this ASU on its consolidated financial statements and footnote disclosures.

In August 2014, the FASB issued ASU 2014-15, “Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern”. The amendment in the ASU provides guidance on determining when and how to disclose going-concern uncertainties in the financial statements. The new standard requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern within one year of the date the financial statements are issued. An entity must provide certain disclosures if conditions or events raise substantial doubt about the entity’s ability to continue as a going concern. The amendments in this Update are effective for annual periods and interim periods within those annual periods beginning after December 15, 2016. Earlier adoption is permitted. The Company does not expect the adoption to have a significant impact on its consolidated financial statements.

Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the American Institute of Certified Public Accountants, and the United States Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

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Acquisition - Behavioral Health Care Associates, Ltd. (Details Narrative) (USD $)	0 Months Ended
	May 30, 2014	Nov. 20, 2013	Dec. 31, 2014	Dec. 31, 2013
Common stock, shares issued			40,445,926	22,382,522
Common stock, shares outstanding			40,445,926	22,382,522
Purchase price assets value			$ 4,550,000
Blaise J. Wolfrum, M.D [Member] | May 31, 2015 [Member]
Amount agree to pay by the entity as per purchase agreement	(1,000,000)
Blaise J. Wolfrum, M.D [Member] | July 30, 2015 [Member]
Amount agree to pay by the entity as per purchase agreement	(750,000)
Blaise J. Wolfrum, M.D [Member] | December 31, 2015 [Member]
Amount agree to pay by the entity as per purchase agreement	(2,800,000)
Behavioral Health Care Associates LTD [Member]
Purchase price assets value			4,550,000
Stock Purchase Agreement [Member] | Blaise J. Wolfrum, M.D [Member]
Business acquisition equity ownership percentage		100.00%
Common stock, shares issued		100,000
Common stock, shares outstanding		100,000
Amount agree to pay by the entity as per purchase agreement		(4,550,000)
Amount Payable Within Ninety Days [Member] | Blaise J. Wolfrum, M.D [Member]
Amount agree to pay by the entity as per purchase agreement		(1,000,000)
Amount To Be Paid On One Hundred and Eighty Days [Member] | Blaise J. Wolfrum, M.D [Member]
Amount agree to pay by the entity as per purchase agreement		(750,000)
Amount To Be Paid On Three Payments [Member] | Blaise J. Wolfrum, M.D [Member]
Amount agree to pay by the entity as per purchase agreement		(2,800,000)
Amount To Be Paid In Three Payment [Member] | Blaise J. Wolfrum, M.D [Member]
Amount agree to pay by the entity as per purchase agreement		(750,000)
Amount To Be Paid In Beginning Two Hundred Seventy Days After Closing [Member] | Blaise J. Wolfrum, M.D [Member]
Amount agree to pay by the entity as per purchase agreement		$ (550,000)

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Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2014

Discontinued Operations Tables

Summary of Discontinued Operations

The following table displays summarized activity in the Company’s consolidated statements of operations for discontinued operations during the years ended December 31, 2014 and 2013.

Years ended December 31	2014			2013
Net sales	$	741,406		$	35,154
Operating loss		(286,223	)		(141,600	)
Loss before income taxes		(221,766	)		(141,600	)
Income tax expense		-			-
Loss from discontinued operation, net of tax		(221,766	)		(141,600	)

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Background Information

12 Months Ended

Dec. 31, 2014

Background Information

Background Information

1. BACKGROUND INFORMATION

Accelera Innovations, Inc., formerly Accelerated Acquisitions IV, Inc. (“Accelera” or the “Company”) was incorporated in the State of Delaware on April 29, 2008 for the purpose of raising capital intended to be used in connection with its business plan which may include a possible merger, acquisition or other business combination with an operating business.

On June 13, 2011, Synergistic Holdings, LLC (“Purchaser”) agreed to acquire 17,000,000 shares of the Company’s common stock par value $0.0001 per share. At the same time, Accelerated Venture Partners, LLC agreed to tender 3,750,000 of their 5,000,000 shares of the Company’s common stock par value $0.0001 for cancellation. Following these transactions, Synergistic Holdings, LLC owned 93.15% of the Company’s 18,250,000 issued and outstanding shares of common stock par value $0.0001 and the interest of Accelerated Venture Partners, LLC was reduced to approximately 6.85% of the total issued and outstanding shares. Simultaneously with the share purchase, Timothy Neher resigned from the Company’s Board of Directors and John Wallin was simultaneously appointed to the Company’s Board of Directors. Such action represented a change of control of the Company.

On October 18, 2011, the Company filed a Certificate of Amendment to its Certificate of Incorporation with the Secretary of State of Delaware and changed its name from Accelerated Acquisition IV, Inc. to “Accelera Innovations, Inc.”

Accelera is a healthcare service company which is focused on acquiring companies primarily in the post-acute care patient services and information technology services industries. The Company has acquired Behavioral Health and SCI which offers personal care to patients in the Chicago, Illinois area. The technology was licensed to the Company by the majority shareholder, Synergistic Holdings, LLC (“Synergistic”). Synergistic granted the Company a 30-year exclusive, non-transferrable worldwide license for a proprietary Internet-based, software platform that is fully functional in its current state (“Accelera Technology”) and that is designed to provide interoperable technology that is intended to improve the quality of care while reducing healthcare costs.

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Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	40,445,926	22,382,522
Common stock, shares outstanding	40,445,926	22,382,522

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Stockholders' Deficit

12 Months Ended

Dec. 31, 2014

Equity [Abstract]

Stockholders' Deficit

11. STOCKHOLDERS’ DEFICIT

The Company has two classes of stock, preferred stock and common stock. There are 10 million shares of $.0001 par value preferred shares authorized. There have been no shares issued as of December 31, 2014. Preferred shares have not been defined for any preferences. There are 100 million shares of $.0001 par value common shares authorized. The Company has 40,476,426 and 22,382,522 issued and outstanding shares as of December 31, 2014 and 2013, respectively.

During the year ended December 31, 2014, the Company agreed to issue 796,671 shares of its unregistered common stock for an aggregate of $1,566,412 previously subscribed for by investors.

On October 4, 2013, the Company entered into a Standby Equity Purchase Agreement with Lambert Private Equity, LLC, a Delaware limited liability company (the “Investor”). Pursuant to the Investment Agreement, the Investor committed to purchase, subject to certain restrictions and conditions, up to $100,000,000 (which can be extended to $200,000,000 under the same terms) of the Company’s common stock, over a period of 36 months from the first trading day following the effectiveness of the registration statement registering the resale of shares purchased by the Investor pursuant to the Investment Agreement (the “Equity Line”).

The Company may draw on the facility from time to time, as and when it determines appropriate in accordance with the terms and conditions of the Investment Agreement. The maximum amount that the Company is entitled to put to the Investor in any one draw down notice is no more than $2,000,000 and not exceeding 285,710 shares. The purchase price shall be set at ninety percent (90%) of the lowest daily volume weighted average price (VWAP) of the Company’s common stock during the fifteen (15) consecutive trading day period beginning on the date of delivery of the applicable draw down notice. The Company has the right to withdraw all or any portion of any put, except that portion of the put that has already been sold to a third party, including any portion of a put that is below the minimum acceptable price set forth on the put notice, before the closing. There are put restrictions applied on days between the draw down notice date and the closing date with respect to that particular put. During such time, the Company shall not be entitled to deliver another draw down notice. In addition, the Investor will not be obligated to purchase shares if the Investor’s total number of shares beneficially held at that time would exceed 4.99% of the number of shares of the Company’s common stock as determined in accordance with Rule 13d-1(j) of the Securities Exchange Act of 1934, as amended. In addition, the Company is not permitted to draw on the facility unless there is an effective registration statement (as further explained below) to cover the resale of the shares.

The Investment Agreement further provides that the Company and the Investor are each entitled to customary indemnification from the other for, among other things, any losses or liabilities they may suffer as a result of any breach by the other party of any provisions of the Investment Agreement or Registration Rights Agreement (as defined below), or as a result of any lawsuit brought by a third-party arising out of or resulting from the other party’s execution, delivery, performance or enforcement of the Investment Agreement.

The Investment Agreement also contains customary representations and warranties of each of the parties. The assertions embodied in those representations and warranties were made for purposes of the Investment Agreement and are subject to qualifications and limitations agreed to by the parties in connection with negotiating the terms of the Investment Agreement. In addition, certain representations and warranties were made as of a specific date, may be subject to a contractual standards of materiality different from what a shareholder or investor might view as material, or may have been used for purposes of allocating risk between the respective parties rather than establishing matters of facts. Investors should read the Investment Agreement together with the other information concerning the Company publicly files in reports and statements with the Securities and Exchange Commission (the “SEC”).

Pursuant to the terms of a Registration Rights between the Company and the Investor (the “Registration Rights”), the Company is obligated to file one or more registrations statements with the SEC to register the resale by Investor of the shares of common stock issued or issuable under the Investment Agreement. In addition, the Company is obligated to use all commercially reasonable efforts to have the registration statement declared effective by the SEC within 180 days after the registration statement is filed.

As an inducement to Investor to enter in to the Investment Agreement and as consideration for the Investor making the investment the Investor received 285,710 shares of common stock and 100% warrant/option coverage. The option to purchase shares certified that for good and valuable consideration, the receipt and sufficiency of which was acknowledged, Lambert Private Equity, LLC is entitled effective as October 4, 2013, subject to the terms and conditions of the Option to purchase from the Company up to a total of 14,287,710 shares of the Company’s common shares at the price of the lesser of (a) $7.00 or (b) 110% of the lowest daily VWAP for the common stock as reported by Bloomberg during the thirty (30) trading days prior to the date the Investor exercised the Warrant prior to 5:00 pm New York time on September 3, 2018 the expiration date.

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Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2014	Apr. 06, 2015	Jun. 30, 2014
Document And Entity Information
Entity Registrant Name	ACCELERA INNOVATIONS, INC.
Entity Central Index Key	0001444144
Document Type	10-K
Document Period End Date	Dec. 31, 2014
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		40,578,426
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2014

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Stock-Based Compensation

12 Months Ended

Dec. 31, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation

12. STOCK-BASED COMPENSATION

The Company recognizes stock-based compensation expense in its statement of operations based on estimates of the fair value of employee stock options and stock grant awards as measured on the grant date. For stock options, the Company uses the Black-Scholes option pricing model to determine the value of the awards granted. The Company amortizes the estimated value of the options as of the grant date over the stock options’ vesting period, which is generally four years.

The Company has estimated the value of common stock into which the options are exercisable at $4 per share for financial reporting purposes. This amount was determined based on the price our stock was sold for in past private placements, the minimum stock price required for listing on any Nasdaq market, and the amount also approximates a $85 million valuation for the entire Company, which is considered “micro-cap” by most equity analysts. The stock based compensation expense is an estimate and significant judgment was involved in attempting to determine the value of common stock. The Company’s common stock has never traded publicly, and no stock has traded in private markets either, except for privately negotiated sales to the founder and other private investors of the company and the founder of the technology from which the company subsequently licensed rights. The Company does not have any offers for purchase of its common stock in any stage, and no stock is registered for resale with the Securities and Exchange Commission.

The Company believes the only material estimate used in estimating the value stock options was the estimated fair value of the common stock, and that assumed volatility, term, interest rate and dividend yield changes would not result in material differences in stock option valuations. The Company recognized stock-based compensation expense of $6,520,378 and $6,940,000 for the years ended December 31, 2014 and 2013, respectively, which were included in general and administrative expenses. As of December 31, 2014, there was $17,519,622 of total unrecognized compensation cost related to unvested stock-based compensation awards, which is expected to be recognized over the weighted average remaining vested period of approximately 2.5 years.

The following is a summary of the outstanding options, as of December 31, 2014:

				Weighted Average
	Options Outstanding			Intrinsic Value		Exercise Price		Remaining Term
Options, December 31, 2012		2,449,000
Granted		3,185,000			4.00		0.0001	3 years
Exercised		(785,000	)
Forfeited/expired		-
Options, December 31, 2013		4,849,000			4.00		0.0001	2.7 years
Granted		2,060,000			4.00		0.0001	3 years
Exercised		-
Forfeited/expired		(1,020,417	)
Options, December 31, 2014		5,888,583			4.00		0.0001	2.5 years
Vested at December 31, 2014		4,049,772			4.00		0.0001	2.5 years

Weighted average assumptions in the calculation of option value:
Historical Volatility	268.0	%
Risk Free Rate	0.83	%
Dividend Yield	0.00	%
Forfeiture Rate	0.00	%

The Company has reserved a total of 8,595,630 shares of common stock for issuance under its stock award plan, and 8,595,630 of these shares remained available for future issuance as of December 31, 2014.

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Consolidated Statements of Operations (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Income Statement [Abstract]
Revenues	$ 2,715,523	$ 375,885
Cost of revenues	1,685,740
Gross Profit	1,029,783	375,885
General and administrative	32,806,136	7,636,901
Total Operating Expenses	32,806,136	7,636,901
Impairment of intangible assets	(4,217,062)
Loss on disposal of subsidiaries	(94,995)
Income Tax Provision
NET LOSS FROM CONTINUING OPERATIONS	(36,088,410)	(7,261,016)
NET LOSS FROM DISCONTINUED OPERATIONS, NET OF TAX	(221,766)	(141,600)
NET LOSS	$ (36,310,176)	$ (7,402,616)
BASIC AND DILUTED:
CONTINUING OPERATIONS	$ (1.13)	$ (0.34)
DISCONTINUED OPERATIONS	$ (0.01)	$ (0.01)
BASIC AND DILUTED LOSS PER SHARE	$ (1.14)	$ (0.35)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING - BASIC AND DILUTED	32,229,831	21,608,683

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Acquisition - Behavioral Health Care Associates, Ltd.

12 Months Ended

Dec. 31, 2014

Business Combinations [Abstract]

Acquisition - Behavioral Health Care Associates, Ltd.

6. ACQUISITION – BEHAVIORAL HEALTH CARE ASSOCIATES, LTD.

On November 20, 2013, Accelera executed a Stock Purchase Agreement (the “SPA”) and its wholly owned subsidiary, Accelera Healthcare Management Service Organization LLC (“Accelera HMSO”), executed an Operating Agreement with Blaise J. Wolfrum, M.D. and Behavior Health Care Associates, Ltd. (“BHCA”). Accelera acquired 100% of the 100,000 issued and outstanding shares of BHCA from Dr. Wolfrum. Accelera HMSO as a wholly owned subsidiary of Accelera will operate BHCA in accordance with the Operating Agreement.

Pursuant to the SPA, the Company shall pay to Dr. Wolfrum Four Million Five Hundred Fifty Thousand Dollars ($4,550,000), (the “Purchase Price”), of which One Million Dollars ($1,000,000) shall be payable Ninety (90) days from the date of Closing and, the amount of Seven Hundred Fifty Thousand Dollars ($750,000) shall be paid One Hundred and Eighty (180) days from Closing, the aforementioned payments dates has been verbally extended until the Company receives financing. The balance of the Purchase Price, Two Million Eight Hundred Thousand Dollars ($2,800,000), shall be paid in Three (3) payments of Seven Hundred Fifty Thousand Dollars ($750,000) and a final payment of Five Hundred Fifty Thousand Dollars ($550,000) beginning Two Hundred Seventy (270) days after closing, and every three months thereafter until the Purchase Price is paid in full.

On May 30, 2014, Dr. Wolfrum and Accelera Innovations agreed to move the payment schedule of the SPA to the following: One Million Dollars ($1,000,000) shall be payable on May 31, 2015, Seven Hundred Fifty Thousand Dollars ($750,000) shall be payable on July 30, 2015 and Two Million Eight Hundred Thousand Dollars ($2,800,000) shall be payable on December 31, 2015.

The Company has determined that the value of the BHCA assets purchased to be $4,550,000. The purchase price has been allocated to specific identifiable tangible and intangible assets at their fair value at the date of the purchase in accordance with Accounting Standards Codification 805, “Business Combinations.” The Company recorded the acquisition cost as follows:

Cash	$	77,929
Accounts receivable		659,721
Goodwill		3,812,350
Total		4,550,000
Less fair value of liabilities assumed		-
Purchase price	$	4,550,000

Unaudited pro-forma results of operations as if the acquisition had occurred at the beginning of the period for the year ended December 31, 2014 and 2013 are as follows.

	Year Ended			Year Ended
	December 31, 2014			December 31, 2013
	(unaudited)			(unaudited)
Revenue	$	2,720,406		$	3,103,639
Cost of revenue		1,549,910			1,634,361
Gross Profit		1,170,496			1,469,278
General and administrative		1,282,361			827,478
Net loss	$	(111,865	)	$	641,800
Net loss per share – (basic and diluted)	$	(0.00	)	$	0.03
Weighted average shares outstanding (basic and dilutive)		32,229,831			21,608,683

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Discontinued Operations

12 Months Ended

Dec. 31, 2014

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

5. Discontinued Operations

On December 31, 2014, the Company entered into a Separation Agreement with At Home Health Services LLC and All Staffing Services, LLC (“LLC’s) to terminate the purchase agreement entered into on December 13, 2013. The historical financial results of the LLC’s are reflected in the Company’s consolidated financial statements and footnotes as discontinued operations for all periods presented.

The following table displays summarized activity in the Company’s consolidated statements of operations for discontinued operations during the years ended December 31, 2014 and 2013.

Years ended December 31	2014			2013
Net sales	$	741,406		$	35,154
Operating loss		(286,223	)		(141,600	)
Loss before income taxes		(221,766	)		(141,600	)
Income tax expense		-			-
Loss from discontinued operation, net of tax		(221,766	)		(141,600	)

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Balance Sheet Information (Tables)

12 Months Ended

Dec. 31, 2014

Balance Sheet Information Tables

Schedule of Accounts Receivable

Accounts receivable, net, consists of the following:

December 31	2014			2013
Accounts receivable	$	757,896		$	753,707
Less allowance for doubtful accounts		(152,100	)		-
	$	605,796		$	753,707

Schedule of Property and Equipment

Property and equipment, net, consist of the following:

December 31	2014			2013
Furniture and equipment	$	2,150		$	-
Office equipment		4,824			-
		6,974			-
Less accumulated depreciation		(593	)		-
	$	6,381		$	-

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Related Party Transaction

12 Months Ended

Dec. 31, 2014

Related Party Transactions [Abstract]

Related Party Transaction

13. RELATED PARTY TRANSACTIONS

The Company and Synergistic Holdings, LLC (“Synergistic”), a controlling shareholder of the Company, agreed to cancel 796,671 shares of the Company’s common stock owned by Synergistic and forgive certain indebtedness owed by the Company to Synergistic in the amount of $1,018,618. In addition, the Company entered into an oral agreement to amend the license agreement entered into between the Company and Synergistic to reduce the total amount of reimbursable distribution and commercialization expenses due under the license agreement by $585,181 to $29,414,819 and defer the commencement date of the agreement until the payment dates for the following amounts:

(a)	$5,000,000 no later than December 31, 2015;
(b)	An additional $7,500,000 no later than December 31, 2016;
(c)	An additional $10,000,000 no later than December 31, 2017; and
(d)	An additional $6,914,819 no later than December 31, 2018.

Tec Explorer is a related party through common ownership. Tec Explorer supplied working capital to the Company to fund primarily software acquisition costs, accounting services, commissions and subcontract costs during 2010 through 2013. The total amount expended on behalf of the Company by Tec Explorer was approximately $0 in 2014, $129,500 in 2013 and $111,000 in 2012.

Synergistic Holdings, LLC assumed all obligations to Tec Explorer during 2014 and 2013 on behalf of the Company. This verbal agreement was agreed to by all three companies.

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Short-Term Notes Payables

12 Months Ended

Dec. 31, 2014

Debt Disclosure [Abstract]

Short-Term Notes Payables

9. SHORT-TERM NOTES PAYABLES

On October 1, 2014, AOK Property Investments LLC (“AOK”), a third party lender, lent the Company and its subsidiary, Advanced Life Management LLC (“ALM”), an aggregate of $500,000. In consideration of AOK’s delivery of an aggregate of $500,000 to the Company and ALM, the Company and ALM executed and delivered a promissory note (the “AOK Note”) in favor of AOK in the aggregate principal amount of $500,000. The AOK Note is due on January 15, 2015 and bears interest in the amount of 500,000 shares of the Company’s common stock, which interest is due and payable on or before January 15, 2015. If the Company and ALM fail to pay any portion of principal or interest when due, interest will continue to accrue and be payable to AOK at the rate of 1,667 shares of Company common stock per day until all principal and accrued interest is fully paid. As of the date of the auditors’ report all principal and accrued interest remains outstanding. There is no prepayment penalty; provided, however, that the interest is due in full at the time of any prepayment.

If an event of default under the AOK Note occurs AOK may accelerate the AOK Note’s maturity date so that the unpaid principal amount, together with accrued interest, is immediately due in its entirety. Pursuant to the terms of the AOK Note, an event of default occurs if (i) the Company or ALM fails to make any payment required by the AOK Note when due, (ii) the Company or ALM voluntarily dissolves or ceases to exist, or any final and nonappealable order or judgment is entered against the Company or ALM ordering its dissolution, (iii) the Company or ALM fails to pay, becomes insolvent or unable to pay, or admits in writing an inability to pay its debts as they become due, or makes a general assignment for the benefit of creditors; or (iv) a proceeding with respect to the Company or ALM is commenced for the benefit of creditors, including but not limited to any bankruptcy or insolvency law.

A portion of the proceeds of the loan from AOK was used by the Company to fund the Stock Purchase (see Note 8), which closed on October 7, 2014.

The Company entered into a $344,507 promissory note (the “Trust Note”) with the Rose. M Gallagher Revocable Trust (“Trust”) in conjunction with the Settlement Agreement (see Note 7). The Trust Note bears interest at 11.0% per annum. The first payment of $25,000 is due on March 1, 2015. The final principal and interest payment is due on June 1, 2015. The entire outstanding principal balance of Trust Note may be prepaid at any time, in whole or in part, without premium or penalty, and the interest accrued on the remaining principal balance shall be adjusted accordingly. The Company is in default of the Trust Note and has a 90 day cure period. The Company paid $5,000 on April 8, 2015.

If an event of default under the Trust Note occurs the Trust may accelerate the Trust Note’s maturity date so that the unpaid principal amount, together with accrued interest, is immediately due in its entirety. In addition, the Company promises to pay one thousand dollars as consideration for costs of collection of the Trust Note, including but not limited to attorneys’ fees, paid or incurred on account of such collection, whether or not suit is filed with respect thereto and whether such cost or expense is paid or incurred, or to be paid or incurred, prior to or after the entry of judgment. Pursuant to the terms of the Trust Note, an event of default occurs if (i) the Company fails to make any payment required by the Trust Note when due, (ii) the Company fails to observe or perform any covenant, condition or agreement under the Trust Note, (iii) a proceeding with respect to the Company is commenced for the benefit of creditors, including but not limited to any bankruptcy or insolvency law; or (iv) the Company becomes insolvent.

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Acquisition - at Home and All Staffing

12 Months Ended

Dec. 31, 2014

Business Combinations [Abstract]

Acquisition - at Home and All Staffing

7. ACQUISITION – AT HOME AND ALL STAFFING

On December 13, 2013 Accelera entered into a Purchase Agreement with At Home Health Services LLC, All Staffing Services, LLC (together, the “Subject LLCs”) and Rose Gallagher, individually and as Trustee of the Rose M. Gallagher Revocable Trust dated November 30, 1994 (“Gallagher”), pursuant to which Accelera agreed to purchase and Gallagher agreed to sell, all of Gallagher’s interests in the Subject LLCs. The Company also entered into an Operating Agreement with the Subject LLCs.

Pursuant to the Purchase Agreement, Accelera agreed to pay Gallagher or her assignee of $1,420,000 dollars, with the sum of $500,000 dollars within ninety (90) days of the Initial Closing Date, the sum of $420,000 dollars within eight (8) months of the Initial closing Date, the aforementioned payments dates has been verbally extended until the Company receives financing. Furthermore, Accelera shall pay a sum equal to the Net Accounts Receivable, meaning the amount applicable to the Subject LLCs as of the Initial Closing Date equal to (a) the bank account balances plus (b) accrued accounts receivable balances, plus (c) a proration through the Initial Closing Date of the prepaid expenses, bonds, and licensing fees of the Subject LLCs, plus (d) an amount equal to the security deposit on the lease for the business address minus (d) the balance of the accounts payables of the Subject LLCs as of the Initial Closing Date. For the above purposes, the terms accounts receivable and accounts payable shall be determined in accordance with standard accounting principles within twelve (12) months of the Initial Closing Date and the sum of $500,000 dollars within eighteen (18) months of the Initial Closing Date. The Initial Closing Date was December 9, 2013, the Final Closing Date is June 12, 2015 at Gallagher’s office in Mokena, IL.

On December 23, 2014, a Settlement Agreement (“Agreement”) was executed between the Company and its related entities and subsidiaries (“Accelera’’), Geoffrey Thompson, an Individual, and At Home Health Management, LLC, (collectively referred to as “Purchaser’’) and At Home Health Services, LLC, All Staffing Services, LLC and Georgia Peaches, LLC, and the Rose M. Gallagher Revocable Trust dated November 30, 1994, and Rose Gallagher individually and as Trustee of the Rose M. Gallagher Revocable Trust dated November 30, 1994, and Daniel Gallagher, individually (collectively referred to as “Seller’’). The Seller and Purchaser are collectively referred to as the “Parties”.

The Agreement indicated that there was a default under the purchase agreement and employment agreement with Rose M. Gallagher and Daniel Gallagher. The agreement also indicated that the Purchaser failed to pay the promissory note that had been executed with Georgia Peaches, LLC.

The Parties to the Agreement agree to among other things to (1) terminate the purchase agreement; (2) terminate the employment agreements with Rose M. Gallagher and Daniel Gallagher; (3) a resolution under the purchase and employment agreements; (4) a resolution of the promissory note with Georgia Peaches, LLC; and (5) additional matters as indicated in the Agreement.

The Parties have agreed to resolve the disputes under the purchase and employment agreements as follows: (1) Seller has previously been issued Stock Certificate Number 1102 for 585,000 shares of Accelera Innovations, Inc. common stock. By execution of this Agreement, Purchaser irrevocably confirms that the 585,000 shares are fully vested and rightfully owned by Seller and under no circumstance shall be cancelled, rescinded, or otherwise not honored by Purchaser; (2) Purchaser shall issue 500,000 shares each to Rose Gallagher and Daniel Gallagher as consideration under the Employment Agreements; and (3) Purchaser shall execute a term promissory note in the principal amount of $344,507.

The Parties have agreed to resolve the disputes under the promissory note to Georgia Peaches, LLC as follows: (1) included in the term promissory note of $344,507 (interest at a rate of 11% per annum shall begin to accrue on this note beginning January 1, 2015 and will be due and payable at time of final payment according to the Payment Schedule of $25,000 on March 1, 2015 and $337,602 on June 1, 2015) is the delinquent principal and interest under the original promissory note with Georgia Peaches, LLC and (2) Purchaser shall issue 10,000 shares to the Rose M. Gallagher Revocable Trust dated November 30, 1994. The Company is in default of the promissory note and has a 90 day cure period. The Company paid $5,000 on April 8, 2015.

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Acquisition - SCI Home Health, Inc. (DBA Advance Lifecare Home Health)

12 Months Ended

Dec. 31, 2014

Business Combinations [Abstract]

Acquisition - SCI Home Health, Inc. (DBA Advance Lifecare Home Health)

8. ACQUISITION – SCI HOME HEALTH, INC. (DBA ADVANCE LIFECARE HOME HEALTH)

On August 25, 2014, the Company entered into a Stock Purchase Agreement (the “Stock Purchase Agreement”) with SCI Home Health, Inc. (d/b/a Advance Lifecare Home Health) (“SCI”), Ethel dela Cruz, Virgilia Avila, Ma Lourdes Reyes Celicious, Cristina Soriano, Michelle Cartas and Jimmy Lacaba (collectively, the “Sellers”), pursuant to which the Company agreed to purchase, and the Sellers agreed to sell, all their SCI shares, collectively representing all of the outstanding shares of common stock of SCI, for an aggregate adjusted purchase price of $431,070 (the “Stock Purchase”).

Pursuant to the terms of the Stock Purchase Agreement, the purchase price was paid as follows: (i) $20,000 via wire transfer concurrently with execution of the Stock Purchase Agreement, and (ii) $430,000 via wire transfer upon approval of the required license transfer by the Illinois Department of Public Health. Pursuant to the Stock Purchase Agreement, revenues generated by SCI, but received by the Company, after the closing of the Stock Purchase will belong to SCI, and SCI agreed to reimburse the Company for expenses generated by SCI after the closing of the Stock Purchase. The Stock Purchase Agreement contains customary representations and warranties and is subject to certain events of default.

The Company has determined that the value of the SCI assets purchased to be $431,070. The purchase price has been allocated to specific identifiable tangible and intangible assets at their fair value at the date of the purchase in accordance with Accounting Standards Codification 805, “Business Combinations.” The Company recorded the acquisition cost as follows:

Cash	$	584
Accounts receivable		18,800
Property and equipment		6,974
Goodwill		404,712
Total		431,070
Less fair value of liabilities assumed		-
Purchase price	$	431,070

Unaudited pro-forma results of operations as if the acquisition had occurred at the beginning of the period for the year ended December 31, 2014 and 2013 are as follows.

	Year Ended		Year Ended
	December 31, 2014		December 31, 2013
	(unaudited)		(unaudited)
Revenue	$	1,106,766	$	920,728
Cost of revenue		135,830		75,914
Gross Profit		970,936		844,814
General and administrative		773,798		773,195
Net loss	$	197,138	$	71,619
Net income (loss) per share – (basic and diluted)	$	0.00	$	0.00
Weighted average shares outstanding (basic and dilutive)		32,229,831		21,608,683

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Commitment

12 Months Ended

Dec. 31, 2014

Commitments and Contingencies Disclosure [Abstract]

Commitment

10. COMMITMENT

LEASE OBLIGATIONS

The Company leases office space under non-cancelable operating leases with various expiration dates through October 2016. Base monthly rent was approximately $10,000. The Company pays a pro rata share of operating costs. Rent expense was approximately $132,000 and $9,000 for the years ended December 31, 2014 and 2013, respectively.

Future minimum lease payments for lease obligations for the years ending December 31, 2015 and 2016 are approximately $104,000 and $17,000, respectively.

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Going Concern (Details Narrative) (USD $)	Dec. 31, 2014	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 49,002,457	$ 12,692,281

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Income Taxes - Schedule of Provision for Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Federal
State
Net Operating Losses Carryback
Federal	(11,450,414)	(2,334,415)
State	(2,632,488)	(536,690)
Deferred tax expense	(14,082,902)	(2,871,105)
Change in Valuation Allowance	14,082,902	2,871,105
Provision for Income Taxes

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Subsequent Events

12 Months Ended

Dec. 31, 2014

Subsequent Events [Abstract]

Subsequent Events

15. SUBSEQUENT EVENTS

On January 5, 2015, Accelera Innovations, Inc. (“we,” “us,” “our,” or the “Company”) entered into a stock purchase agreement (the “Traditions SPA”) with Traditions Home Care, Inc. (“Traditions”), a provider of home health care services, as well as Sonny Nix and John Noah (collectively the “Sellers”), pursuant to which we agreed to purchase, and the Sellers agreed to sell, all of their shares of Traditions, collectively representing all of the outstanding shares of common stock of Traditions, as well as all of Traditions’ assets, for an aggregate purchase price of $6,000,000 (the “Purchase Price”). The Purchase Price is to be paid by us as follows: $3,000,000 on or before March 31, 2015 (the “Closing Date”), $1,500,000 six months after the Closing Date, and $1,500,000 twelve months after the Closing Date. However, we have the right to extend the Closing Date by an additional forty-five (45) days, in order for us to secure the requisite funding, so long as we give notice to the Sellers on or before March 1, 2015. The Traditions SPA contains customary representations and warranties, and is subject to certain events of default.

We have also agreed to hire Sonny Nix (“Nix”) as Traditions’ Chief Executive Officer, pursuant to the terms of the employment agreement attached as Exhibit B to the Traditions SPA (the “Employment Agreement”). The Employment Agreement will only become effective upon closing of the Traditions SPA. Under the Employment Agreement, Nix will become the Chief Executive Officer for Traditions for a period of three years beginning on the Closing Date and pay him an annual base salary of $150,000 plus a bonus in an amount equal to 5% of the increase in Traditions’ gross revenue from the base gross revenue earned in the previous year, and an additional amount equal to 10% of the base earnings before interest, taxes, depreciation and amortization (“EBITDA”) increases of Traditions from the base EBITDA of Traditions in the previous year. In addition, Nix will be entitled to three weeks of vacation, twelve sick days, and health benefits. Nix is subject to a restriction on solicitation of Traditions’ customers or clients following termination of his Employment Agreement for a period of one year.

On March 20, 2015, Daniel Freeman resigned as the Chief Financial Officer of Accelera Innovations, Inc. (“we,” “us,” “our,” or the “Company”). John F. Wallin, our Chief Executive Officer, has taken over Mr. Freeman’s duties as our Chief Financial Officer on an interim basis.

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Acquisition - SCI Home Health, Inc. (DBA Advance Lifecare Home Health) (Tables)

12 Months Ended

Dec. 31, 2014

Business Combinations [Abstract]

Schedule of Acquisition Cost

The Company recorded the acquisition cost as follows:

Cash	$	584
Accounts receivable		18,800
Property and equipment		6,974
Goodwill		404,712
Total		431,070
Less fair value of liabilities assumed		-
Purchase price	$	431,070

Schedule of Unaudited Pro-Forma Results of Operations

Unaudited pro-forma results of operations as if the acquisition had occurred at the beginning of the period for the year ended December 31, 2014 and 2013 are as follows.

	Year Ended		Year Ended
	December 31, 2014		December 31, 2013
	(unaudited)		(unaudited)
Revenue	$	1,106,766	$	920,728
Cost of revenue		135,830		75,914
Gross Profit		970,936		844,814
General and administrative		773,798		773,195
Net loss	$	197,138	$	71,619
Net income (loss) per share – (basic and diluted)	$	0.00	$	0.00
Weighted average shares outstanding (basic and dilutive)		32,229,831		21,608,683

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Related Party Transaction (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cancellation of shares	796,671
Amount owed to forgive indebtedness	$ 1,018,618
Related party debt	31,810
Tec Explorer [Member]
Related party debt	0	129,500	111,000
December 31, 2015 [Member]
Deferred reimbursable distribution amount	5,000,000
December 31, 2016 [Member]
Deferred reimbursable distribution amount	7,500,000
December 31, 2017 [Member]
Deferred reimbursable distribution amount	10,000,000
December 31, 2018 [Member]
Deferred reimbursable distribution amount	6,914,819
Minimum [Member]
Reimbursable distribution and commercialization expenses	585,181
Maximum [Member]
Reimbursable distribution and commercialization expenses	$ 29,414,819

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Acquisition - SCI Home Health, Inc. (DBA Advance Lifecare Home Health) - Schedule of Acquisition Cost (Details) (USD $)	Dec. 31, 2014
Business Combinations [Abstract]
Cash	$ 584
Accounts receivable	18,800
Property and equipment	6,974
Goodwill	404,712
Total	431,070
Less fair value of liabilities assumed
Purchase price	$ 431,070

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Consolidated Statements of Changes in Stockholders' Deficit (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Dec. 31, 2012	$ 2,131	$ 5,287,534	$ (5,289,665)
Balance, shares at Dec. 31, 2012	21,311,812
Shares issued for cash less exercise of options	79	(79)
Shares issued for cash less exercise of options, shares	785,000			(785,000)
Shares issued for Lambert Agreement	29	(29)
Shares issued for Lambert Agreement, shares	285,710
Forgiveness of shareholder loans		100		100
Fair value of options vested		6,940,000		6,940,000
Net loss			(7,402,616)	(7,402,616)
Balance at Dec. 31, 2013	2,239	12,227,526	(12,692,281)	(462,516)
Balance, shares at Dec. 31, 2013	22,382,522
Shares issued for cash less exercise of options, shares
Fair value of options vested		6,520,378		6,520,378
Issuance of common stock		1,566,412		1,566,412
Issuance of common stock to founders	1,200	(1,200)
Issuance of common stock to founders, shares	12,000,000
Shares issued for services	456	22,728,092		22,728,548
Shares issued for services, shares	4,553,404
Shares issued for loan consideration	51	237,549		237,600
Shares issued for loan consideration, shares	510,000
Shares for termination of agreement	100			100
Shares for termination of agreement, shares	1,000,000
Net loss			(36,310,176)	(36,310,176)
Balance at Dec. 31, 2014	$ 4,046	$ 43,278,757	$ (49,002,457)	$ (5,719,654)
Balance, shares at Dec. 31, 2014	40,445,926

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Going Concern

12 Months Ended

Dec. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Going Concern

4. GOING CONCERN

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. The Company has had minimal revenue since inception and had an accumulated deficit of $49,002,457 as of December 31, 2014. In view of these matters, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to add profitable operating companies and to achieve a level of profitability. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities with some additional funding from other traditional financing sources, including term notes until such time that funds provided by operations are sufficient to fund working capital requirements.

The Company is currently dependent upon the cash flow from wholly owned subsidiaries. The events or circumstances that may prevent the accomplishment of our business objectives, include, the ability to add additional profitable wholly owned subsidiaries.

The consolidated financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

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Stock-Based Compensation (Tables)

12 Months Ended

Dec. 31, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Outstanding Options

The following is a summary of the outstanding options, as of December 31, 2014:

				Weighted Average
	Options Outstanding			Intrinsic Value		Exercise Price		Remaining Term
Options, December 31, 2012		2,449,000
Granted		3,185,000			4.00		0.0001	3 years
Exercised		(785,000	)
Forfeited/expired		-
Options, December 31, 2013		4,849,000			4.00		0.0001	2.7 years
Granted		2,060,000			4.00		0.0001	3 years
Exercised		-
Forfeited/expired		(1,020,417	)
Options, December 31, 2014		5,888,583			4.00		0.0001	2.5 years
Vested at December 31, 2014		4,049,772			4.00		0.0001	2.5 years

Schedule of Weighted Average Assumptions Value

Weighted average assumptions in the calculation of option value:
Historical Volatility	268.0	%
Risk Free Rate	0.83	%
Dividend Yield	0.00	%
Forfeiture Rate	0.00	%

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Acquisition - Behavioral Health Care Associates, Ltd. - Schedule of Pro-forma Results of Operations (Details) (USD $)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Acquisition - Behavioral Health Care Associates Ltd. - Schedule Of Pro-forma Results Of Operations Details
Revenue	$ 2,720,406	$ 3,103,639
Cost of revenue	1,549,910	1,634,361
Gross Profit	1,170,496	1,469,278
General and administrative	1,282,361	827,478
Net loss	$ (111,865)	$ 641,800
Net loss per share - (basic and diluted)	$ 0.00	$ 0.03
Weighted average shares outstanding (basic and dilutive)	32,229,831	21,608,683

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Income Taxes

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Income Taxes

14. INCOME TAXES

The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. As of December 31, 2014, the Company had a loss and for the period April 29, 2008 (date of inception) through December 31, 2014. The net operating losses resulting from operating activities result in deferred tax assets of approximately $17,048,000 at the effective statutory rates which will expire by the year 2033. The deferred tax asset has been off-set by an equal valuation allowance. There are no current or deferred income tax expense or benefit recognized for the period ended December 31, 2014.

The provision for income taxes consists of the following:

Year ended December 31,
	2014			2013
Current:
Federal	$	-		$	-
State		-			-
Net Operating Losses Carryback		-			-
Deferred:
Federal		(11,450,414	)		(2,334,415	)
State		(2,632,488	)		(536,690	)
		(14,082,902	)		(2,871,105	)
Change in Valuation Allowance		14,082,902			2,871,105
Provision for Income Taxes	$	-		$	-

A reconciliation of income taxes computed at the United States federal statutory income tax rate to the provision for income taxes is as follows:

Year ended December 31,	2014			2013
US Federal Statutory Rate @ 34%	$	(774,183	)	$	(145,886	)
State Taxes, Net of Federal Effect		(177,987	)		(33,540	)
Stock Compensation		(11,436,152	)		(2,691,679	)
Impairment of intangibles		(1,635,587	)		-
Valuation Allowance		14,082,902			2,871,105
Other		(58,993	)		-
Total	$	-		$	-

The tax effects of temporary differences that give rise to significant portions of the deferred tax asset were as follows:

Year ended December 31,	2014			2013
Current:
Allowance for Inventory Obsolescence	$	-		$	-
Allowance for Doubtful Accounts		58,993			-
Accrued Interest		-			-
Other		-			-
		58,993			-
Valuation Allowance		(58,993	)		-
Total	$	-		$	-

Noncurrent:
Net Operating Losses	$	1,225,144		$	272,974
Property, Equipment and Intangibles		1,635,587			-
Share-based Compensation		14,127,831			2,691,679
Tax Credits		-			-
Other		-			-
		16,988,562			2,964,653
Valuation Allowance		(16,988,562	)		(2,964,653	)
Total	$	-		$	-

The Company has not filed a tax return for the year ended December 31, 2014.