OTHER ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2019

Other Accrued Liabilities

OTHER ACCRUED LIABILITIES

NOTE 11 OTHER ACCRUED LIABILITIES

As of December 31, 2019 and 2018, balances of other accrued liabilities were as follows:

	2019		2018
Management compensation	$	8,873,802	$	8,873,802
Accrued interest-non-related party		5,956,368		4,809,644
Board of Director fees		1,050,000		900,000
State fees		2,800		21,000
Payroll tax liabilities		—		2,927
Other		8,817		7,399
Total other accrued liabilities	$	15,891,787	$	14,614,772

In 2018, other accrued liabilities of $1,053,270 has been reclassified to its proper categories; $696,989 has been reclassified to accrued interest-non-related party, $196,260 to loan payable related party, $150,000 to accrued board of directors fees, $10,021 was a reversal of the December 31, 2017 year-end accrual of wages, subcontractor fees, and commissions.