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COMMITMENTS AND CONTINGENCIES | 9 Months Ended
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Sep. 30, 2025
Commitments and Contingencies Disclosure [Abstract] |
COMMITMENTS AND CONTINGENCIES | COMMITMENTS AND CONTINGENCIES Deferred Purchase Price As part of the acquisitions of Hoozu Holdings Pty Ltd. (“Hoozu”) (December 2023) and 26 Talent (July 2024), the Company recorded contingent consideration liabilities associated with potential earn-out payments based on future revenue and adjusted earnings performance. On December 18, 2024, the Company completed the divestiture of Hoozu Holdings Pty Ltd (“Hoozu”), which included the sale of 26 Talent that had been integrated into Hoozu’s Huume talent-management division following its acquisition. Upon completion of the divestiture, all contingent consideration obligations related to these acquisitions were settled or released. Accordingly, no contingent liabilities or commitments related to Hoozu or 26 Talent remained outstanding as of September 30, 2025. Lease Commitments The Company does not have any operating or finance leases greater than 12 months in duration as of September 30, 2025. Retirement Plans The Company offers a 401(k) plan to its eligible employees. The Company matches participant contributions in an amount equal to 50% of each participant’s contribution up to 8% of the participant’s salary. The participants become vested in 20% annual increments after two years of service or fully vest upon the age of 60. Total expense for employer matching contributions during the three and nine months ended September 30, 2025 and 2024 was recorded in the Company’s consolidated statements of operations as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Cost of revenue |  | $ | 14,591 |  |  | $ | 18,741 |  |  | $ | 48,839 |  |  | $ | 60,941 |
Sales and marketing |  | 14,866 |  |  | 28,713 |  |  | (8,646) |  |  | 88,943 |
General and administrative |  | 25,002 |  |  | 38,397 |  |  | 73,863 |  |  | 130,999 |
Total contribution expense |  | $ | 54,459 |  |  | $ | 85,851 |  |  | $ | 114,056 |  |  | $ | 280,883 |
Litigation The Company may occasionally be involved in legal proceedings in the ordinary course of business. While litigation carries inherent uncertainties, the Company is not currently a party to any matters that it believes would have a material adverse effect, individually or in the aggregate.

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