{"schema_version":"secwatch.filing_event.v1","accession":"0001641172-25-023197","form_type":"8-K","ticker":"BACK","cik":"0001729944","company_name":"IMAC Holdings, Inc.","filed_at":"2025-08-12T23:59:59+00:00","discovered_at":"2026-05-14T18:02:44.825030+00:00","generated_at":"2026-05-17T14:41:34.549081+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 $315k in unsecured promissory notes maturing Dec 2025","bullets":["Issued two promissory notes on Aug 11-12, 2025: Note 1 $229,600 (purchase $164,000) and Note 2 $85,400 (purchase $61,000).","Both notes unsecured, mature Dec 24, 2025; prepayable without penalty.","Customary events of default include bankruptcy/insolvency triggers for acceleration.","Notes issued at discounts to principal, implying original issue discount."],"urls":{"canonical":"https://secwatch.observer/filing/0001641172-25-023197","json":"https://secwatch.observer/filing/0001641172-25-023197.json","markdown":"https://secwatch.observer/filing/0001641172-25-023197.md","text":"https://secwatch.observer/filing/0001641172-25-023197.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225023197/0001641172-25-023197-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225023197/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T14:41:34.549081+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":"2e44fd28cc3334126045766a0b43aec9af1379f7","claim":"IMAC Holdings, Inc. incurred loan of $85,400 maturing December 24, 2025.","evidence_excerpt":"on August 12, 2025, IMAC Holdings, Inc. (the “Company”) issued a promissory note (the “Note 2”) to a certain lender (the “Lender 2”) in the aggregate principal amount of $85,400 for an aggregate purchase price from the Lenders of $61,000","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225023197/0001641172-25-023197-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$85,400"},{"label":"Maturity","value":"December 24, 2025"},{"label":"Event","value":"incurrence"}],"fact_type":"debt_financing"},{"claim_id":"a915ddb9ecf7a560d8dd3653b94148e1aa9f7a24","claim":"IMAC Holdings, Inc. incurred loan of $229,600 maturing December 24, 2025.","evidence_excerpt":"On August 11, 2025, IMAC Holdings, Inc. (the “Company”) issued a promissory note (the “Note 1”) to a certain lender (the “Lender 1”) in the aggregate principal amount of $229,600 for an aggregate purchase price from the Lenders of $164,000","evidence_source":"SEC 8-K Item 2.03/2.04","evidence_url":"https://www.sec.gov/Archives/edgar/data/1729944/000164117225023197/0001641172-25-023197-index.htm","confidence":0.9,"family_label":"Debt Financings","details":[{"label":"Instrument","value":"loan"},{"label":"Principal","value":"$229,600"},{"label":"Maturity","value":"December 24, 2025"},{"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"}