v3.26.1
ACCRUED EXPENSES AND OTHER LIABILITIES
 6 Months Ended
Jun. 30, 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:

 

   June 30,   December 31, 
   2026   2025 
Accrued personnel costs  $5,016,766   $4,588,421 
Accrued professional fees   156,454    114,429 
Accrued expenses   152,137    199,053 
Credit card obligation   166,291    183,943 
Unearned revenue   26,000    488,229 
Accrued interest   1,486,101    833,647 
Accrued expenses and other liabilities  $7,003,749   $6,407,722