Leases (Tables)

9 Months Ended

Sep. 30, 2025

Leases

Schedule of related party property leases

Description	Base Rental (annual)
425 Clinic Drive, Morehead, Kentucky	$	312,000
445 Clinic Drive, Morehead, Kentucky		120,000
1111 US 60 W, Morehead, Kentucky		480,000
2180 US 60 W, Morehead, Kentucky		36,000
721 White Street, Morehead Kentucky		30,000
214 Jackson Drive, Morehead, Kentucky		30,000
1135 Rodburn Hollow Drive, Morehead, Kentucky		30,000
417 South 4th Street, Paducah, Kentucky		96,000
425 South 6th Street, Paducah, Kentucky		72,000
Total	$	1,206,000

Schedule of right of use assets are included in the consolidated balance

	September 30, 2025		December 31, 2024
Non-current assets
Right-of-use assets – finance leases, net of depreciation, included in Property and equipment	$	7,307	$	15,699
Right-of-use assets – operating leases, net of amortization		10,682,105		9,920,592
Right-of-use assets – operating leases, related party, net of amortization		8,532,607		—
	$	19,222,019	$	9,936,291

Schedule of lease costs

	Nine months ended September 30,
	2025		2024
Finance lease cost:
Depreciation of right-of-use assets	$	8,392	$	8,392
Interest expense on finance lease liabilities		672		1,106
		9,064		9,498
Operating lease costs
Third parties	$	1,432,530	$	910,076
Related parties		854,245		—
		2,286,775		910,076
Lease cost	$	2,295,839	$	919,574

Schedule of other lease

	Nine months ended September 30,
	2025			2024
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from finance leases	$	(672	)	$	(1,106	)
Operating cash flows from operating leases – third parties		(1,315,360	)		(738,760	)
Operating cash flows from operating leases – related parties		(552,376	)		—
Financing cash flows from finance leases		(6,700	)		(6,266	)
Cash paid for amounts included in the measurement of lease liabilities	$	(1,875,108	)	$	(746,132	)
Weighted average lease term – finance leases		1 years and 3 months			2 years and 2 months
Weighted average remaining lease term – operating leases		13 years and 1 month			17 years and 10 months
Discount rate – finance leases		6.52	%		6.58	%
Discount rate – operating leases		7.68	%		7.60	%

Schedule of future minimum lease payments under finance leases

	Amount
Remainder of 2025	$	2,457
2026		6,195
2027		1,707
		10,359
Imputed interest		(675	)
Total finance lease liability	$	9,684
Disclosed as:
Current portion	$	7,645
Non-Current portion		2,039
Lease liability	$	9,684

Schedule of future minimum lease payments under operating leases

	Amount
Remainder of 2025	$	716,344
2026		2,865,374
2027		2,728,600
2028		2,411,826
2029		2,411,826
2029 and thereafter		20,065,782
Total undiscounted minimum future lease payments		31,199,752
Imputed interest		(11,433,134	)
Total operating lease liability	$	19,766,618
Disclosed as:
Current portion – third parties	$	524,292
Current portion – related parties		511,205
Non-current portion – third parties		10,647,157
Non-current portion – related parties		8,083,964
Lease liability	$	19,766,618