Accrued Expenses

12 Months Ended

Dec. 31, 2021

Payables and Accruals [Abstract]

Accrued Expenses

Note 7 – Accrued Expenses

Accrued expenses at December 31, 2021 and 2020 consisted of the following:

	December 31,		December 31,
	2021		2020
Accrued payroll and related liabilities	$	7,528,464	$	8,263,940
HHS Provider Relief Funds (See Note 1)		863,452		4,400,000
Accrued interest		5,027,459		4,728,942
Accrued legal		632,318		1,097,318
Other accrued expenses		1,448,242		645,369
Accrued expenses	$	15,499,935	$	19,135,569

Payroll and related liabilities at December 31, 2021 and December 31, 2020 included approximately $2.3 million and $2.5 million, respectively, for penalties associated with approximately $3.9 million and $4.4 million of accrued past due payroll taxes as of December 31, 2021 and December 31, 2020, respectively. This liability account at December 31, 2021 includes employee retention credits totaling $1.5 million, which were received under the CAA as more fully discussed in Note 1. 

Accrued interest at December 31, 2021 and 2020 included accrued interest of $0.3 million and $0.2 million, respectively, on loans made to the Company by Christopher Diamantis, a former member of the Company’s Board of Directors. The loans from Mr. Diamantis are more fully discussed in Note 8.