{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-25-025550","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2025-12-01T23:59:59+00:00","discovered_at":"2026-05-14T18:02:40.270545+00:00","generated_at":"2026-05-16T15:53:54.801230+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"IMAC Holdings issues $245K secured promissory note at $175K purchase price","bullets":["Principal amount $245,000; purchased for $175,000, implying original issue discount.","Note matures February 13, 2026; prepayable at any time without penalty.","Secured obligation with customary events of default including bankruptcy.","Lender identity not disclosed; note form previously filed on Nov 20, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-25-025550","json":"https://secwatch.observer/filing/0001493152-25-025550.json","markdown":"https://secwatch.observer/filing/0001493152-25-025550.md","text":"https://secwatch.observer/filing/0001493152-25-025550.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000149315225025550/0001493152-25-025550-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000149315225025550/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T15:53:54.801230+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":"cd56aedc2af1ec66d9c6b716880fb82c15d5c051","claim":"IMAC Holdings, Inc. incurred loan of $245,000 maturing February 13, 2026.","evidence_excerpt":"On November 25, 2025, IMAC Holdings, Inc. (the “Company”) issued a promissory note (the “Note”) to a certain lender (the “Lender”) in the aggregate principal amount of $245,000 for an aggregate purchase price from the Lenders of $175,000.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000149315225025550/0001493152-25-025550-index.htm","confidence":1.0,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$245,000"},{"label":"Maturity","value":"February 13, 2026"},{"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"}