Accrued Expenses and Other Current and Non-Current Liabilities

3 Months Ended

Mar. 31, 2022

Payables and Accruals [Abstract]

Accrued Expenses and Other Current and Non-Current Liabilities

Accrued Expenses and Other Current and Non-Current LiabilitiesAccrued expenses and other current liabilities as of March 31, 2022 and December 31, 2021 consist of the following:

(in thousands)	March 31, 2022		December 31, 2021
Compensation, including bonuses, fringe benefits, and payroll taxes	$	4,186	$	3,325
Contract liabilities and refund liabilities	220		592
Directors and officers insurance premiums	5,057		5,009
Deferred acquisition consideration (see Note 16)	2,050		2,359
Other liabilities	3,003		2,639
Total accrued expenses and other current liabilities	$	14,516	$	13,924

Refund liabilities as of March 31, 2022 and December 31, 2021 primarily consist of cumulative adjustments made to capitated and FFS revenue recognized in prior years.

Pursuant to the Business Combination, the Company has agreed to indemnify members of the Board and certain officers if they are named or threatened to be named as a party to any proceeding by reason of the fact that they acted in such capacity. The Company entered into a financing arrangement to pay premiums for directors’ and officers’ (“D&O”) insurance coverage to protect against such losses on November 12, 2021. As of March 31, 2022, the remaining D&O principal balance was $6,785, of which $1,728 is due to be paid after March 31, 2023 and classified as an other non-current liability. Additionally, the Company includes $2,309 of deferred consideration (see Note 16 for details) in other non-current liabilities to reflect when the deferred consideration will be paid.