Accrued Expenses

6 Months Ended

Jun. 30, 2023

Accrued Expenses [Abstract]

ACCRUED EXPENSES

NOTE 5 - ACCRUED EXPENSES

Accrued expenses consist of the following as of June 30, 2023 and December 31, 2022:

	June 30,		December 31,
	2023		2022
Consulting fees	$	568,550	$	531,829
Professional fees		125,000		3,945
Litigation accrual (1)		68,119		125,255
Employee and director compensation		1,232,671		1,558,024
Research and development fees		436,078		22,023
Interest		62,095		36,422
Other		7,132		7,018
	$	2,499,645	$	2,284,516

⁽¹⁾ See Note 8 - Commitments and Contingencies, Legal Matters.

As of June 30, 2023 and December 31, 2022, accrued expenses - related parties were $287,420 and $188,159, respectively. See Note 10 - Related Parties for details.