Note 4 - Accrued Expenses and Other Liabilities

9 Months Ended

Sep. 30, 2023

Notes to Financial Statements

Other Liabilities Disclosure [Text Block]

4. ACCRUED EXPENSES AND OTHER LIABILITIES

Accrued expenses and other liabilities as at September 30, 2023 and December 31, 2022 comprise the following:

	2023		2022
Premiums payable	$	1,699,005	$	1,686,066
Accounts payable and accrued liabilities		558,602		361,497
Unearned commission income		101,476		138,222
Building lease liability		80,270		51,651
Other liabilities		109,260		109,369
	$	2,548,613	$	2,346,805