Accrued Expenses

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

ACCRUED EXPENSES

NOTE 6 - ACCRUED EXPENSES

Accrued expenses consist of the following as of December 31, 2022 and 2021:

	December 31,
	2022		2021
Consulting fees	$	531,829	$	548,281
Professional fees		3,945		252,973
Litigation accrual (1)		125,255		300,000
Employee and director compensation		1,558,024		725,569
Research and development fees		22,023		91,737
Interest		36,422		25,433
Other		7,018		20,587
	$	2,284,516	$	1,964,580

⁽¹⁾ See Note 11 - Commitments and Contingencies, Potential Legal Matters.

As of December 31, 2022 and 2021, accrued expenses - related parties were $188,159 and $18,370, respectively. See Note 11 – Commitments & Contingencies and Note 14 - Related Parties for details.