ACCRUED EXPENSES AND OTHER LIABILITIES

3 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

Note 7. ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities consist of the following:

		March 31,				December 31,
		2026				2025
Accrued personnel costs		$	2,714,655			$	4,588,421
Accrued professional fees			207,829				114,429
Accrued expenses			160,317				199,053
Credit card obligation			182,319				183,943
Unearned revenue			26,000				488,229
Accrued interest			1,165,222				833,647
Accrued expenses and other liabilities		$	4,456,342			$	6,407,722