Accrued Expenses

9 Months Ended

Sep. 30, 2021

Payables and Accruals [Abstract]

Accrued Expenses

Note 5 – Accrued Expenses

Accrued expenses at September 30, 2021 (unaudited) and December 31, 2020 consisted of the following:

	September 30,		December 31,
	2021		2020
Accrued payroll and related liabilities	$	9,152,027	$	8,263,940
HHS Provider Relief Funds (See Note 2)		-		4,400,000
Accrued interest		5,989,653		4,728,942
Accrued legal		1,097,318		1,097,318
Other accrued expenses		1,203,166		645,369
Accrued expenses	$	17,442,164	$	19,135,569

Accrued payroll and related liabilities at September 30, 2021 and December 31, 2020 included approximately $2.7 million and $2.5 million, respectively, for penalties associated with approximately $5.0 million and $4.4 million of accrued past due payroll taxes as of September 30, 2021 and December 31, 2020, respectively.