Summary of Accrued Expenses and Other Liablilities (Tables)

12 Months Ended

Dec. 31, 2020

Summary Of Accrued Expenses And Other Liablilities

Summary of accrued expenses and other liabilities

Accrued expenses and other liabilities consist of the following:

	Year ended December 31
	2020		2019
Premium payable	$	393,466	$	480,078
Unearned policy fee income		454,883		520,064
Retirement plans		145,473		112,827
Accrued salaries and employee benefits		973,504		501,414
Commission payable		869		1,764
Security deposit  for Calabasas building sale		380,850		—
Other		1,228,405		514,153
Total accrued expenses and other liabilities	$	3,577,450	$	2,130,300