Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2021

Summary of Significant Accounting Policies

Accrued Expenses And Other Liabilities

	Year ended December 31
	2021			2020
Premium payable	$	508,147		$	393,466
Unearned policy fee income		224,536			454,883
Retirement plans		12,413			145,473
Accrued salaries and employee benefits		53,449			973,504
Commission payable		(251	)		869
Security deposit for Calabasas Building sale		-			380,850
Other		1,467,943			1,228,405
Total accrued expenses and other liabilities	$	2,266,237		$	3,577,450