{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-007100","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2025-02-18T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.645283+00:00","generated_at":"2026-05-26T16:59:00.352830+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"IMAC Holdings issues $110K promissory notes for $100K net proceeds","bullets":["Aggregate principal amount of $110,000; purchased by lenders for $100,000, implying $10K original issue discount.","Notes are unsecured and mature the earlier of Nov 14, 2025 or a subsequent offering with gross proceeds ≥$1 million.","Customary events of default include bankruptcy/insolvency; outstanding principal may become immediately due and payable."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-007100","json":"https://secwatch.observer/filing/0001493152-25-007100.json","markdown":"https://secwatch.observer/filing/0001493152-25-007100.md","text":"https://secwatch.observer/filing/0001493152-25-007100.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000149315225007100/0001493152-25-007100-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000149315225007100/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T16:59:00.352830+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"10e617f68c6bc536ab717c0ec63f4c79d30eeaf5","claim":"IMAC Holdings, Inc. incurred loan of aggregate principal amount of $110,000 maturing earlier of (i) November 14, 2025, and (ii) the initial time of consummation by the Company after the date hereof of any public or private offering(s), individua.","evidence_excerpt":"On February 14, 2025, IMAC Holdings, Inc. (the “Company”) issued promissory notes (the “Notes”) to certain lenders (the “Lenders”) in the aggregate principal amount of $110,000, for an aggregate purchase price from the Lenders of $100,000.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000149315225007100/0001493152-25-007100-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"aggregate principal amount of $110,000"},{"label":"Maturity","value":"earlier of (i) November 14, 2025, and (ii) the initial time of consummation by the Company after the date hereof of any public or private offering(s), individua"},{"label":"Event","value":"incurrence"}],"fact_type":"debt_financing"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}