Company: MFON
Filing Date: 2025-04-07
Form Type: 10-K
Source: 0001641172-25-002942
Chunk: 104

Company: MOBIVITY HOLDINGS CORP.
Filing Date: 2025-04-07
Form: 10-K
Item: Item 13
Chunk 104
---
8.0% per annum. Accrual of interest will commence on the date of this Note, will continue until this
Note is fully paid, and will be payable in a single installment at maturity three years from the date the Convertible Note was issued.

During
the twelve months ended December 31, 2024 the company recorded $454,912 of interest expense in connection with the related party convertible
notes and $470,267 in amortized debt discount in connections with related party convertible notes. As of December 31, 2024 the Convertible
Notes issued to related parties had a principal balance of $8,850,000 with a debt discount of $1,331,375 for a net principal balance
of $7,518,625 and accrued interest of $479,156.

Item
14. Principal Accounting Fees and Services

The
following table represents aggregate fees billed to us for the years ended December 31, 2023 and 2022 by M&K CPAs, our principal
auditors for such periods.

    2024  
    2023 
  
    Audit Fees 
    $94,600  
    $92,000 
  
    Audit-Related Fees 
     41,700  
     54,500 
  
    Tax Fees 
     4,000  
     4,000 
  
    All Other Fees 
     —  
     — 
  
    Total Fees 
    $140,300  
    $150,500 

PART
IV

Item
15. Exhibits and Financial Statement Schedules.

(a)(1)
Financial Statements

The
following Consolidated Financial Statements of Mobivity Holdings Corp. appear beginning on page 22 herein:

    ●
    Report
    of Independent Registered Public Accounting Firm

    ●
    Consolidated
    Balance Sheets as of December 31, 2024 and 2023

    ●
    Consolidated
    Statements of Operations and Comprehensive Loss for the years ended December 31, 2024 and 2023

    ●
    Consolidated
    Statements of Changes in Stockholders’ Equity (Deficit) for the years ended December 31, 2024 and 2023

    ●
    Consolidated
    Statements of Cash Flows for the years ended December 31, 2024 and 2023

    ●
    Notes
    to Consolidated Financial Statements

(a)(2)
Financial