v3.25.2
ACCRUED EXPENSES
 3 Months Ended
Mar. 31, 2025
Payables and Accruals [Abstract]  
ACCRUED EXPENSES

Note 8 ACCRUED EXPENSES

 

At March 31, 2025 and December 31, 2024, accrued expenses consisted of the following:

 

   March 31,   December 31, 
   2025   2024 
Accrued payroll and related liabilities  $6,433,094   $6,024,516 
Accrued severance   2,174,035    2,174,035 
Accrued interest   328,029    651,664 
Accrued legal expenses and settlements   786,294    1,356,957 
Medicare cost report settlement reserves   1,990,937    2,147,581 
Other accrued expenses   1,389,508    1,166,663 
Accrued expenses  $13,101,897   $13,521,416 

 

 

Included in accrued payroll and related liabilities totaling $6.4 million and $6.0 million at March 31, 2025 and December 31, 2024, respectively, was approximately $5.4 million and $5.2 million, respectively, for past due payroll taxes and associated penalties and interest.

 

Related parties’ payables and accrued expenses are presented in Note 10.