{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-26-008322","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2026-02-27T23:59:59+00:00","discovered_at":"2026-05-14T18:02:36.022275+00:00","generated_at":"2026-05-15T23:06:55.238372+00:00","sec_items":["1.01","2.03","9.01"],"event_type":"debt","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"IMAC Holdings issues $175K secured demand promissory note at $125K purchase price","bullets":["Principal amount $175,000; purchased at $125,000, implying a $50,000 OID.","Note is secured and matures on demand; borrower may prepay without penalty.","Proceeds not specified; note includes customary events of default (including bankruptcy).","Terms incorporated by reference from prior 8-K filed Feb 18, 2025."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-008322","json":"https://secwatch.observer/filing/0001493152-26-008322.json","markdown":"https://secwatch.observer/filing/0001493152-26-008322.md","text":"https://secwatch.observer/filing/0001493152-26-008322.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000149315226008322/0001493152-26-008322-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000149315226008322/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T23:06:55.238372+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":"a141294dfecdde518560f48ba234be141b832759","claim":"IMAC Holdings, Inc. incurred loan of $175,000 with a certain lender maturing the date the Holder demands payment in writing.","evidence_excerpt":"On February 26, 2026, IMAC Holdings, Inc. (the “Company”) issued a promissory note (the “Note”) to a certain lender (the “Lender”) in the aggregate principal amount of $175,000 for an aggregate purchase price from the Lenders of $125,000.","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000149315226008322/0001493152-26-008322-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$175,000"},{"label":"Counterparty","value":"a certain lender"},{"label":"Maturity","value":"the date the Holder demands payment in writing"},{"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"}