Reverse Acquisition (Tables)

12 Months Ended

Dec. 31, 2014

Preliminary and Final Purchase Allocation for Reverse Acquisition

The preliminary and final purchase allocations for the reverse acquisition are as follows:

	Preliminary		Final
Cash and cash equivalents	$	68,170	$	68,170
Accounts receivable	249,333		249,333
Current assets from discontinued operations	1,773,471		1,360,143
Other current assets	198,977		198,976
Total current assets	2,289,951		1,876,622
Property and equipment	647,862		1,389,169
Intangible assets	3,800,000		2,733,000
Goodwill	20,847,608		21,864,781
Other assets from discontinued operations	295,542		1,224,140
Other assets	12,753		252,528
Total assets acquired	27,893,716		29,340,240
Liabilities assumed:
Accounts payable and accrued liabilities	2,501,877		2,899,823
Short term debt	2,000,000		2,000,000
Current portion of long-term debt	714,711		714,711
Current liabilities from discontinued operations	7,812,192		7,375,521
Total current liabilities	13,028,780		12,990,055
Long-term debt, net of current portion	742,385		742,385
Other liabilities from discontinued operations	174,509		305,969
Other liabilities	575,000		1,362,957
Total liabilities assumed	14,520,674		15,401,366
Net assets acquired	$	13,373,042	$	13,938,874

Acquisition Revenue and Earnings of Combined Entity Reverse Acquisition

The amounts of acquisition revenues and earnings included in the Company’s consolidated statements of operations for the year ended December 31, 2013, and the revenue and earnings of the combined entity had the reverse acquisition date for Graymark been January 1, 2013 are as follows:

			Loss From						Attributable to Foundation
	Revenue		Continuing Operations			Net Loss			Net Loss			Net Loss Per Share
Actual:
From 7/22/2013 to12/31/2013	$	968,729	$	(23,413,107	)	$	(24,995,058	)	$	(24,995,058	)
Supplemental Pro Forma:
From 1/1/2013 to 12/31/2013	$	94,514,058	$	(24,733,907	)	$	(19,402,769	)	$	(23,616,628	)	$	(1.73	)