Acccrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2020

Notes to Financial Statements

Acccrued Expenses and Other Liabilities

NOTE 10 – ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities consist of the following:

	Year ended December 31
	2020		2019
Premium payable	$	393,466	$	480,078
Unearned policy fee income		454,883		520,064
Retirement plans		145,473		112,827
Accrued salaries and employee benefits		973,504		501,414
Commission payable		869		1,764
Security deposit  for Calabasas building sale		380,850		—
Other		1,228,405		514,153
Total accrued expenses and other liabilities	$	3,577,450	$	2,130,300