Related Parties	6 Months Ended
Jun. 30, 2020
Related Parties
Related Parties	Note 15 – Related Parties As discussed in Note 7– Income taxes, the Company has accrued tax distributions that are payable to Continuing LLC Owners to facilitate the Continuing LLC Owners periodic estimated tax obligations. At June 30, 2020, and December 31, 2019, the Company had accrued $0.7 million and $0.4 million, respectively, for estimated tax distributions, which are included in accounts payable on the consolidated balance sheets. As discussed in Note 5– “Debt,” the Company has notes payable to the sellers of VIP, who are significant shareholders of the Company, of $27.5 million in aggregate as of June 30, 2020 and December 31, 2019. The Company had $0.5 million in accrued interest on these notes as of June 30, 2020 and no accrued interest on these notes as of December 31, 2019. The Company paid $0.7 million in the three months ended June 30, 2020 and paid $0.7 million of interest in the six months ended June 30, 2020, respectively and paid $0.3 million and $0.7 million of interest in the three and six months ended June 30, 2019, respectively. The Company leases office and warehouse space from a company under common control of the sellers of VIP, commencing on January 17, 2018. The Company incurred rent expenses of $0.1 million and $0.2 million in the three and six months ended June 30, 2020, respectively, and $0.1 million and $0.2 million in the three and six months ended June 30, 2019, respectively. Chris Christensen, the brother of CEO, McCord Christensen, acts as the Company’s agent at Moreton Insurance (“Moreton”), which acts as a broker for a number of the Company’s insurance policies. The Company’s premium expense, paid to Moreton and subsequently transferred to insurance providers, was $0 million and $0.3 million for the three and six months ended June 30, 2020 and $0 million and $0.1 million for the three and six months ended June 30, 2019. Mr. Chris Christensen was paid a commission of approximately $0 thousand and $18 thousand for the three and six months ended June 30, 2020, respectively, and $0 thousand and $7 thousand for the three and six months ended June 30, 2019, respectively, for the sale of such insurance policies to the Company. In April 2020, the Company purchased a parcel of land for $2.5 million. The broker for the Company was Colliers International, and the agent was Mike Christensen, the brother of CEO McCord Christensen. Total commission paid to Colliers was approximately $75 thousand.

Related Parties

6 Months Ended

Jun. 30, 2020

Note 15 – Related Parties

As discussed in Note 7– Income taxes, the Company has accrued tax distributions that are payable to Continuing LLC Owners to facilitate the Continuing LLC Owners periodic estimated tax obligations. At June 30, 2020, and December 31, 2019, the Company had accrued $0.7 million and $0.4 million, respectively, for estimated tax distributions, which are included in accounts payable on the consolidated balance sheets.

As discussed in Note 5– “Debt,” the Company has notes payable to the sellers of VIP, who are significant shareholders of the Company, of $27.5 million in aggregate as of June 30, 2020 and December 31, 2019. The Company had $0.5 million in accrued interest on these notes as of June 30, 2020 and no accrued interest on these notes as of December 31, 2019. The Company paid $0.7 million in the three months ended June 30, 2020 and paid $0.7 million of interest in the six months ended June 30, 2020, respectively and paid $0.3 million and $0.7 million of interest in the three and six months ended June 30, 2019, respectively.

The Company leases office and warehouse space from a company under common control of the sellers of VIP, commencing on January 17, 2018. The Company incurred rent expenses of $0.1 million and $0.2 million in the three and six months ended June 30, 2020, respectively, and $0.1 million and $0.2 million in the three and six months ended June 30, 2019, respectively.

Chris Christensen, the brother of CEO, McCord Christensen, acts as the Company’s agent at Moreton Insurance (“Moreton”), which acts as a broker for a number of the Company’s insurance policies. The Company’s premium expense,

paid to Moreton and subsequently transferred to insurance providers, was $0 million and $0.3 million for the three and six months ended June 30, 2020 and $0 million and $0.1 million for the three and six months ended June 30, 2019. Mr. Chris Christensen was paid a commission of approximately $0 thousand and $18 thousand for the three and six months ended June 30, 2020, respectively, and $0 thousand and $7 thousand for the three and six months ended June 30, 2019, respectively, for the sale of such insurance policies to the Company.

In April 2020, the Company purchased a parcel of land for $2.5 million. The broker for the Company was Colliers International, and the agent was Mike Christensen, the brother of CEO McCord Christensen. Total commission paid to Colliers was approximately $75 thousand.