0001140361-22-002957 | S-4/A | XBRL Viewer | Lionheart Acquisition Corp II

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Document and Entity Information	12 Months Ended
Document and Entity Information	Dec. 31, 2020
Cover [Abstract]
Document Type	S-4/A
Amendment Flag	false
Entity Registrant Name	Lionheart Acquisition Corp. II
Entity Central Index Key	0001802450
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

CONDENSED CONSOLIDATED BALANCE SHEETS (Q3) - USD ($)	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Aug. 18, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Current assets
Cash	$ 353,032			$ 1,017,137
Prepaid expenses	48,944			124,766
Total Current Assets	401,976			1,141,903
Marketable securities held in Trust Account	230,008,192			230,011,254
TOTAL ASSETS	230,410,168			231,153,157					$ 26,171
Current liabilities
Accounts payable and accrued expenses	2,918,987			1,163,558					1,000
Accrued offering costs				5,450					26,171
Total Current Liabilities	2,918,987			1,169,008					27,171
Warrant liability	10,176,000			13,365,500
Deferred underwriting fee payable	8,050,000			8,050,000	$ 8,050,000
TOTAL LIABILITIES	21,144,987			22,584,508					27,171
Commitments and Contingencies (Note 7)
Class A common stock subject to possible redemption, 23,000,000 shares at redemption value as of September 30, 2021 and December 31, 2020	230,000,000			230,000,000	230,000,000	$ 200,000,000
Stockholders' Deficit
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Common stock					65	65
Additional paid-in capital				0
Accumulated deficit	(20,735,459)			(21,431,991)	(19,823,320)	(18,557,577)			(1,000)
Total Stockholders' Equity (Deficit)	(20,734,819)	$ (21,459,076)	$ (16,789,641)	(21,431,351)	$ (19,822,680)	$ (18,556,937)	$ 24,000	$ 24,000	(1,000)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	230,410,168			231,153,157					$ 26,171
Class A Common Stock
Stockholders' Deficit
Common stock	65			65
Class B Common Stock
Stockholders' Deficit
Common stock	$ 575			$ 575

CONDENSED CONSOLIDATED BALANCE SHEETS (Q3) (Parenthetical) - $ / shares	Sep. 30, 2021	Dec. 31, 2020	Jan. 30, 2020	Dec. 31, 2019
Class A common stock subject to possible redemption, shares		23,000,000		0
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock shares authorized	1,000,000	1,000,000	1,000,000	1,000,000
Preferred stock, shares issued	0	0		0
Preferred stock shares outstanding	0	0		0
Class A Common Stock
Class A common stock subject to possible redemption, shares	23,000,000	23,000,000
Common stock, par value		$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000	100,000,000	100,000,000
Common stock, shares issued	650,000	650,000		0
Common stock, shares outstanding	650,000	650,000		0
Class B Common Stock
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	10,000,000	10,000,000	10,000,000	10,000,000
Common stock, shares issued	5,750,000	5,750,000		0
Common stock, shares outstanding	5,750,000	5,750,000		0

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Q3) - USD ($)		3 Months Ended					9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Operating and formation costs	$ 1,000	$ 349,966			$ 88,889		$ 2,503,274	$ 88,889	$ 1,472,168
Loss from operations	(1,000)	(349,966)			(88,889)		(2,503,274)	(88,889)	(1,472,168)
Other income (expense):
Interest earned on marketable securities held in Trust Account		3,473			6,646		10,306	6,646	11,254
Transaction Costs									(837,355)
Transactions costs associated with the Initial Public Offering					(837,355)			(837,355)
Change in fair value of warrant liabilities		1,070,750			466,500		3,189,500	466,500	236,500
Other income (expense), net	(1,000)	1,074,223			(364,209)		3,199,806	(364,209)	(589,601)
Net Income (Loss)	$ (1,000)	$ 724,257	$ (4,669,435)	$ 4,641,710	$ (453,098)	$ 0	$ 696,532	$ (453,098)	$ (2,061,769)
Class A Common Stock
Other income (expense):
Weighted average shares outstanding, basic		23,650,000			10,858,152		23,650,000	3,645,803	8,674,180
Weighted average shares outstanding, diluted	0	23,650,000			10,858,152		23,650,000	3,645,803	8,674,180
Basic net income per common share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Diluted net income per common share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Class B Common Stock
Other income (expense):
Weighted average shares outstanding, basic		5,750,000			5,301,630		5,750,000	4,918,796	5,127,732
Weighted average shares outstanding, diluted	0	5,750,000			5,301,630		5,750,000	4,918,796	5,127,732
Basic net income per common share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Diluted net income per common share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' (DEFICIT) EQUITY (Q3) - USD ($)	Additional Paid-in Capital	Accumulated Deficit	Common stock Class A Common Stock	Common stock Class B Common Stock	Total
Beginning balance at Dec. 22, 2019	$ 0	$ 0
Net loss	0	(1,000)			$ (1,000)
Ending balance at Dec. 31, 2019	0	(1,000)			(1,000)
Issuance of Class B common stock to Sponsor	24,425			$ 575	25,000
Issuance of Class B common stock to Sponsor (in shares)				5,750,000
Ending balance at Mar. 31, 2020	24,425	(1,000)		$ 575	24,000
Ending balance (in shares) at Mar. 31, 2020				5,750,000
Beginning balance at Dec. 31, 2019	0	(1,000)			(1,000)
Net loss					(453,098)
Ending balance at Sep. 30, 2020		(19,823,320)	$ 65	$ 575	(19,822,680)
Ending balance (in shares) at Sep. 30, 2020			650,000	5,750,000
Beginning balance at Dec. 31, 2019	0	(1,000)			(1,000)
Issuance of Class B common stock to Sponsor	24,425	0		$ 575	25,000
Class A common stock subject to possible redemption	(6,148,234)	(19,369,222)			(25,517,456)
Issuance of Class B common stock to Sponsor (in shares)				5,750,000
Net loss		(2,061,769)			(2,061,769)
Ending balance at Dec. 31, 2020		(21,431,991)	$ 65	$ 575	(21,431,351)
Ending balance (in shares) at Dec. 31, 2020			650,000	5,750,000
Beginning balance at Mar. 31, 2020	24,425	(1,000)		$ 575	24,000
Beginning balance (in shares) at Mar. 31, 2020				5,750,000
Net loss	0	0	$ 0	$ 0	0
Ending balance at Jun. 30, 2020	24,425	(1,000)		$ 575	24,000
Ending balance (in shares) at Jun. 30, 2020				5,750,000
Sale of 23,000,000 Units, net of underwriting discounts and offering expenses	0	0	0	$ 0	0
Sale of 650,000 Private Placement Units	6,123,809		$ 65		6,123,874
Sale of Private Placement Units (in shares)			650,000
Accretion to common stock subject to redemption amount	(6,148,234)	(19,369,222)			25,517,456
Net loss		(453,098)			(453,098)
Ending balance at Sep. 30, 2020		(19,823,320)	$ 65	$ 575	(19,822,680)
Ending balance (in shares) at Sep. 30, 2020			650,000	5,750,000
Beginning balance at Dec. 31, 2020		(21,431,991)	$ 65	$ 575	(21,431,351)
Beginning balance (in shares) at Dec. 31, 2020			650,000	5,750,000
Net loss		4,641,710			4,641,710
Ending balance at Mar. 31, 2021		(16,790,281)	$ 65	$ 575	(16,789,641)
Ending balance (in shares) at Mar. 31, 2021			650,000	5,750,000
Beginning balance at Dec. 31, 2020		(21,431,991)	$ 65	$ 575	(21,431,351)
Beginning balance (in shares) at Dec. 31, 2020			650,000	5,750,000
Net loss					696,532
Ending balance at Sep. 30, 2021	0	(20,735,459)	$ 65	$ 575	(20,734,819)
Ending balance (in shares) at Sep. 30, 2021			650,000	5,750,000
Beginning balance at Mar. 31, 2021		(16,790,281)	$ 65	$ 575	(16,789,641)
Beginning balance (in shares) at Mar. 31, 2021			650,000	5,750,000
Net loss		(4,669,435)			(4,669,435)
Ending balance at Jun. 30, 2021		(21,459,716)	$ 65	$ 575	(21,459,076)
Ending balance (in shares) at Jun. 30, 2021			650,000	5,750,000
Net loss		724,257			724,257
Ending balance at Sep. 30, 2021	$ 0	$ (20,735,459)	$ 65	$ 575	$ (20,734,819)
Ending balance (in shares) at Sep. 30, 2021			650,000	5,750,000

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' (DEFICIT) EQUITY (Q3) (Parenthetical) - Class A Common Stock - Common stock - shares	3 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2020
Sale of Private Placement Units (in shares)	650,000
Sale of Units, net of underwriting discounts and offering expenses	23,000,000	23,000,000

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Q3) - USD ($)		3 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Cash Flows from Operating Activities:
Net income (loss)	$ (1,000)		$ 696,532	$ (453,098)	$ (2,061,769)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Change in fair value of warrant liability		$ (466,500)	(3,189,500)	(466,500)	(236,500)
Transactions costs associated with the Initial Public Offering		837,355		837,355
Transaction Costs					837,355
Interest earned on marketable securities held in Trust Account		(6,646)	(10,306)	(6,646)	(11,254)
Changes in operating assets and liabilities:
Prepaid expenses	0		75,822	(163,745)	(124,766)
Accounts payable and accrued expenses	1,000		1,755,429	69,833	1,162,558
Net cash used in operating activities			(672,023)	(182,801)	(434,376)
Cash Flows from Investing Activities:
Investment of cash into Trust Account				(230,000,000)	(230,000,000)
Cash withdrawn from Trust Account to pay franchise and income taxes			13,368
Net cash provided by (used in) investing activities			13,368	(230,000,000)	(230,000,000)
Cash Flows from Financing Activities:
Proceeds from issuance of Class B common stock to Sponsor				25,000	25,000
Proceeds from sale of Units, net of underwriting discounts paid				225,400,000
Proceeds from sale of Units, net of underwriting discounts paid					225,400,000
Proceeds from sale of Private Placement Units				6,500,000
Proceeds from sale of Private Placement Units					6,500,000
Proceeds from promissory notes - related party				140,671	140,671
Repayment of promissory note-related party				(140,671)	(140,671)
Payment of offering costs			(5,450)	(473,487)	(473,487)
Net cash (used in) provided by financing activities			(5,450)	231,451,513	231,451,513
Net Change in Cash			(664,105)	1,268,712	1,017,137
Cash - Beginning	0		1,017,137	0	0
Cash - Ending	$ 0	1,268,712	353,032	1,268,712	1,017,137
Non-Cash investing and financing activities:
Offering costs included in accrued offering costs				5,450
Initial classification of Class A common stock subject to possible redemption				230,000,000	230,000,000
Deferred underwriting fee payable		$ 8,050,000	$ 8,050,000	$ 8,050,000	$ 8,050,000

BALANCE SHEETS (FY)	Dec. 31, 2019 USD ($)
Current assets
Deferred offering costs	$ 26,171
TOTAL ASSETS	26,171
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Accrued expenses	1,000
Accrued offering costs	26,171
Total Current Liabilities	27,171
TOTAL LIABILITIES	27,171
Commitments and Contingencies (Note 7)
Stockholders' Equity (Deficit)
Preferred stock, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Accumulated deficit	(1,000)
Total Stockholders' Equity (Deficit)	(1,000)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 26,171

BALANCE SHEETS (FY) (Parenthetical) - $ / shares	Sep. 30, 2021	Dec. 31, 2020	Jan. 30, 2020	Dec. 31, 2019
Preferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000	1,000,000	1,000,000
Preferred stock, shares issued	0	0		0
Preferred stock, shares outstanding	0	0		0
Temporary equity, shares outstanding		23,000,000		0
Class A Common Stock
Common stock, par value		$ 0.0001	$ 0.0001	$ 0.0001
Common shares, shares authorized	100,000,000	100,000,000	100,000,000	100,000,000
Common shares, shares issued	650,000	650,000		0
Common shares, shares outstanding	650,000	650,000		0
Temporary equity, shares issued		23,000,000		0
Temporary equity, shares outstanding	23,000,000	23,000,000
Class B Common Stock
Common stock, par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common shares, shares authorized	10,000,000	10,000,000	10,000,000	10,000,000
Common shares, shares issued	5,750,000	5,750,000		0
Common shares, shares outstanding	5,750,000	5,750,000		0

STATEMENTS OF OPERATIONS (FY) - USD ($)		3 Months Ended					9 Months Ended		12 Months Ended
STATEMENTS OF OPERATIONS (FY) - USD ($)	Dec. 31, 2019	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Operating costs	$ 1,000	$ 349,966			$ 88,889		$ 2,503,274	$ 88,889	$ 1,472,168
Loss from operations	(1,000)	(349,966)			(88,889)		(2,503,274)	(88,889)	(1,472,168)
Other income:
Change in fair value of warrant liability		1,070,750			466,500		3,189,500	466,500	236,500
Transaction Costs									(837,355)
Transactions costs associated with the Initial Public Offering					(837,355)			(837,355)
Interest earned on marketable securities held in Trust Account		3,473			6,646		10,306	6,646	11,254
Other income (expense), net	(1,000)	1,074,223			(364,209)		3,199,806	(364,209)	(589,601)
Net Income (Loss)	$ (1,000)	$ 724,257	$ (4,669,435)	$ 4,641,710	$ (453,098)	$ 0	$ 696,532	$ (453,098)	$ (2,061,769)
Common stock subject to possible redemption
Other income:
Weighted average shares outstanding, basic									21,833,901
Weighted average shares outstanding, diluted									21,833,901
Basic net income per common share									$ 0.00
Diluted net income per common share									$ 0.00
Class A Common Stock
Other income:
Weighted average shares outstanding, basic		23,650,000			10,858,152		23,650,000	3,645,803	8,674,180
Weighted average shares outstanding, diluted	0	23,650,000			10,858,152		23,650,000	3,645,803	8,674,180
Basic net income per common share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Diluted net income per common share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Class B Common Stock
Other income:
Weighted average shares outstanding, basic		5,750,000			5,301,630		5,750,000	4,918,796	5,127,732
Weighted average shares outstanding, diluted	0	5,750,000			5,301,630		5,750,000	4,918,796	5,127,732
Basic net income per common share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Diluted net income per common share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)

STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (FY) - USD ($)	Common Stock Class A Common Stock	Common Stock Class B Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Beginning balance at Dec. 22, 2019			$ 0	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss			0	(1,000)	$ (1,000)
Ending balance at Dec. 31, 2019			0	(1,000)	(1,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of Class B common stock to Sponsor		$ 575	24,425		25,000
Issuance of Class B common stock to Sponsor (in shares)		5,750,000
Ending balance at Mar. 31, 2020		$ 575	24,425	(1,000)	24,000
Beginning balance at Dec. 31, 2019			0	(1,000)	(1,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					(453,098)
Ending balance at Sep. 30, 2020	$ 65	575		(19,823,320)	(19,822,680)
Beginning balance at Dec. 31, 2019			0	(1,000)	(1,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of Class B common stock to Sponsor		$ 575	24,425	0	25,000
Issuance of Class B common stock to Sponsor (in shares)		5,750,000
Sale of 650,000 Private Placement Units	$ 65		6,123,809	0	6,123,874
Sale of units, Private Placement Units	650,000
Class A common stock subject to possible redemption			(6,148,234)	(19,369,222)	(25,517,456)
Net loss				(2,061,769)	(2,061,769)
Ending balance at Dec. 31, 2020	$ 65	$ 575		(21,431,991)	(21,431,351)
Balance at the end (in shares) at Dec. 31, 2020	650,000	5,750,000
Beginning balance at Mar. 31, 2020		$ 575	24,425	(1,000)	24,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	$ 0	0	0	0	0
Ending balance at Jun. 30, 2020		575	24,425	(1,000)	24,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss				(453,098)	(453,098)
Ending balance at Sep. 30, 2020	65	575		(19,823,320)	(19,822,680)
Beginning balance at Dec. 31, 2020	65	575		(21,431,991)	(21,431,351)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss				4,641,710	4,641,710
Ending balance at Mar. 31, 2021	65	575		(16,790,281)	(16,789,641)
Beginning balance at Dec. 31, 2020	$ 65	$ 575		(21,431,991)	(21,431,351)
Balance at the beginning (in shares) at Dec. 31, 2020	650,000	5,750,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss					696,532
Ending balance at Sep. 30, 2021	$ 65	$ 575	0	(20,735,459)	(20,734,819)
Beginning balance at Mar. 31, 2021	65	575		(16,790,281)	(16,789,641)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss				(4,669,435)	(4,669,435)
Ending balance at Jun. 30, 2021	65	575		(21,459,716)	(21,459,076)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss				724,257	724,257
Ending balance at Sep. 30, 2021	$ 65	$ 575	$ 0	$ (20,735,459)	$ (20,734,819)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

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+ Details

STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (FY) (Parenthetical) - shares	Aug. 24, 2020	Dec. 31, 2020	Aug. 18, 2020
Over-allotment option
Sale of Units, net of underwriting discounts (in shares)	3,000,000
Private Placement \| Private Placement Warrants
Sale of Private Placement Warrants (in shares)		650,000	650,000

STATEMENT OF CASH FLOWS (FY) - USD ($)		3 Months Ended	9 Months Ended		12 Months Ended
STATEMENT OF CASH FLOWS (FY) - USD ($)	Dec. 31, 2019	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Cash Flows from Operating Activities:
Net loss	$ (1,000)		$ 696,532	$ (453,098)	$ (2,061,769)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in fair value of warrants		$ (466,500)	(3,189,500)	(466,500)	(236,500)
Transactions costs associated with the Initial Public Offering		837,355		837,355
Transaction Costs					837,355
Interest earned on marketable securities held in Trust Account		(6,646)	(10,306)	(6,646)	(11,254)
Changes in operating assets and liabilities:
Prepaid expenses	0		75,822	(163,745)	(124,766)
Accrued expenses	1,000		1,755,429	69,833	1,162,558
Net cash used in operating activities			(672,023)	(182,801)	(434,376)
Cash Flows from Investing Activities:
Cash withdrawn from Trust Account to pay franchise and income taxes			13,368
Investment of cash into Trust Account				(230,000,000)	(230,000,000)
Net cash provided by (used in) investing activities			13,368	(230,000,000)	(230,000,000)
Cash Flows from Financing Activities:
Proceeds from issuance of Class B common stock to Sponsor				25,000	25,000
Proceeds from sale of Units, net of underwriting discounts paid				225,400,000
Proceeds from sale of Units, net of underwriting discounts paid					225,400,000
Proceeds from sale of Private Placement Units				6,500,000
Proceeds from sale of Private Placement Units					6,500,000
Proceeds from promissory note - related party				140,671	140,671
Repayment of promissory note - related party				(140,671)	(140,671)
Payment of offering costs			(5,450)	(473,487)	(473,487)
Net cash (used in) provided by financing activities			(5,450)	231,451,513	231,451,513
Net Change in Cash			(664,105)	1,268,712	1,017,137
Cash - Beginning	0		1,017,137	0	0
Cash - Ending	0	1,268,712	353,032	1,268,712	1,017,137
Non-cash investing and financing activities:
Initial classification of common stock subject to possible redemption				230,000,000	230,000,000
Deferred underwriting fee payable		$ 8,050,000	$ 8,050,000	$ 8,050,000	8,050,000
Offering costs included in accrued offering costs	$ 26,171				$ 5,450

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Q3)	9 Months Ended
	Sep. 30, 2021
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Lionheart Acquisition Corporation II (formerly known as Lionheart Acquisition Corp.) (the “Company”) was incorporated in Delaware on December 23, 2019. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company is not limited to a particular industry or sector for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. The Company has one subsidiary, Lionheart II Holdings, LLC, a wholly owned subsidiary incorporated in Delaware on July 9, 2021. As of September 30, 2021, the Company had not commenced any operations. All activity for the period from December 23, 2019 (inception) through September 30, 2021 relates to the Company’s formation, the initial public offering (“Initial Public Offering”), which is described below, and, subsequent to the Initial Public Offering, identifying a target company for a Business Combination, in particular activities in connection with the potential acquisition of MSP Recovery (see Proposed Business Combination within Note 1). The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company generates non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The registration statement for the Company’s Initial Public Offering was declared effective on August 12, 2020. On August 18, 2020, the Company consummated the Initial Public Offering of 20,000,000 units (the “Units” and, with respect to the shares of Class A common stock included in the Units sold, the “Public Shares”), at $10.00 per Unit, generating gross proceeds of $200,000,000, which is described in Note 4. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 650,000 units (the “Private Placement Units”) at a price of $10.00 per Private Placement Unit in a private placement to Lionheart Equities, LLC, a Delaware Limited Liability Company (the “Sponsor”), and Nomura Securities International, Inc. (“Nomura”), an underwriter in the Initial Public Offering, generating gross proceeds of $6,500,000, which is described in Note 5. Following the closing of the Initial Public Offering on August 18, 2020, an amount of $200,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Units was placed in a trust account (the “Trust Account”) located in the United States and invested only in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 180 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of: (i) the completion of a Business Combination and (ii) the distribution of the funds in the Trust Account, as described below. On August 20, 2020, the underwriters notified the Company of their intention to exercise their over-allotment option in full, resulting in an additional 3,000,000 Units issued on August 24, 2020 for $30,000,000. A total of $30,000,000 was deposited into the Trust Account, bringing the aggregate proceeds held in the Trust Account to $230,000,000. Transaction costs amounted to $13,128,937 consisting of $4,600,000 of underwriting fees, $8,050,000 of deferred underwriting fees and $478,937 of other offering costs. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of Private Placement Units, although substantially all of the net proceeds are intended to be applied generally toward completing a Business Combination. The Company must complete a Business Combination with one or more target businesses that together have an aggregate fair market value of at least 80% of the assets held in the Trust Account (excluding the deferred underwriting commissions and taxes payable on interest earned on the Trust Account) at the time of the agreement to enter into a Business Combination. The Company will only complete a Business Combination if the post-Business Combination company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company will provide its stockholders with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The Public Stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). The per-share amount to be distributed to Public Stockholders who redeem their Public Shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriters (as discussed in Note 6). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 immediately prior to or upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by law and the Company does not decide to hold a stockholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder approval of the transactions is required by law, or the Company decides to obtain stockholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the Company’s Sponsor, officers and directors and Nomura have agreed to vote their Founder Shares (as defined in Note 6), Private Placement Shares (as defined in Note 5) and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares, without voting, and if they do vote, irrespective of whether they vote for or against the proposed Business Combination. If the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Amended and Restated Certificate of Incorporation provides that a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15% or more of the Public Shares, without the prior consent of the Company. The Sponsor has agreed (a) to waive its redemption rights with respect to any Founder’s Shares, Private Placement Shares and Public Shares held by it in connection with the completion of a Business Combination and (b) not to propose an amendment to the Amended and Restated Certificate of Incorporation that would affect the substance or timing of the ability of holders of the Public Shares to seek redemption in connection with a Business Combination or the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the Public Stockholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. The Company will have until August 18, 2022 to complete a Business Combination (the “Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter subject to lawfully available funds therefor, redeem 100% of the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account including interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding Public Shares, which redemption will completely extinguish Public Stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining stockholders and the Company’s board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. There will be no redemption rights or liquidating distributions with respect to the Company’s warrants, which will expire worthless if the Company fails to complete a Business Combination within the Combination Period. The Sponsor and Nomura have agreed to waive their liquidation rights with respect to the Private Placement Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the initial stockholders or any of their respective affiliates acquire Public Shares after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 7) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00). In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.00 per Public Share and (ii) the actual amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account, if less than $10.00 per share due to reductions in the value of the trust assets, less taxes payable, provided that such liability will not apply to any claims by a third party or prospective target business who executed a waiver of any and all rights to the monies held in the Trust Account (whether or not such waiver is enforceable) nor will it apply to any claims under the Company’s indemnity of the underwriters of Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers, prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Liquidity and Going Concern The Company has principally financed its operations from inception using proceeds from the sale of its equity securities to its stockholders prior to the Initial Public Offering and such amount of proceeds from the Initial Public Offering that were placed in an account outside of the Trust Account for working capital purposes. At September 30, 2021, the Company had cash outside the trust of $353,032 and working capital deficit of $2,508,819. The Company has incurred and expects to continue to incur significant costs in pursuit of its financing and acquisition plans. On February 21, 2021, the Sponsor committed up to $750,000 in loans to the Company for continuing operations to consummate a business combination. The loans are non-interest bearing, unsecured, and to be repaid upon the consummation of a business combination. On July 29, 2021, the Sponsor committed up to an additional $250,000 in loans to the Company for continuing operations to consummate a business combination. The loans are non-interest bearing, unsecured, and to be repaid upon the consummation of a business combination. In the event that a business combination does not occur, then all loaned amounts under this commitment will be forgiven except to the extent that the Company has funds available to it outside the trust account. The Sponsor has committed an aggregate of $1,000,000. In the event that a business combination does not occur, then all loaned amounts under this commitment will be forgiven except to the extent that the Company has funds available to it outside the trust account. In addition, the Sponsor, an affiliate of the Sponsor, or our officers and directors may, but are not obligated to, loan us funds as may be required (see Note 6 Related Party Loans). The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Until the consummation of a Business Combination, the Company will be using the funds not held in the Trust Account for identifying and evaluating prospective acquisition candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to acquire, and structuring, negotiating and consummating the Business Combination. The Company will need to raise further additional capital through loans or additional investments from its Sponsor, stockholders, officers, directors, or third parties. In addition to the loan commitment described herein, the Company’s officers, directors and Sponsor may, but are not obligated to, loan the Company funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. Accordingly, the Company may not be able to obtain additional financing. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, curtailing operations, suspending the pursuit of a potential transaction, and reducing overhead expenses. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. These conditions raise substantial doubt about the Company’s ability to continue as a going concern through August 18, 2022, the current date that the Company will be required to cease all operations, except for the purpose of winding up, if a Business Combination is not consummated. These financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern. Proposed Business Combination On July 11, 2021, the Company entered into a Membership Interest Purchase Agreement (the “MIPA”) by and among the Company, Lionheart II Holdings, LLC, a newly formed wholly owned subsidiary of the Company (“Purchaser”), each limited liability company set forth on Schedule 2.1(a) thereto (the “MSP Purchased Companies”), the members of the MSP Purchased Companies listed on Schedule 2.1(b) thereto (the “Members”), and John H. Ruiz, as the representative of the Members. Subject to the terms and conditions set forth in the MIPA, including the approval of the Company’s stockholders, the parties thereto will enter into a business combination transaction (the “Business Combination”), pursuant to which, among other things, the Members will sell and assign all of their membership interests in the MSP Purchased Companies to Purchaser in exchange for non-economic voting shares of Class V common stock, par value $0.0001, of the Company (“Class V Common Stock”) and non-voting economic Class B Units of Purchaser (“Class B Units,” and each pair consisting of one share of Class V Common Stock and one Class B Unit, an “Up-C Unit”), with Up-C Units being exchangeable on a one-for-one basis for shares of the Company’s Class A common stock. Following the closing of the Business Combination (the “MIPA Closing”), the Company will own all of the voting Class A Units of Purchaser and the Members or their designees will own all of the non-voting economic Class B Units of Purchaser. Subject to the terms and conditions set forth in the MIPA, the aggregate consideration to be paid to the Members (or their designees) will consist of a number of (i) Up-C Units equal to (a) $32.5 billion divided by (b) $10.00 and (ii) rights to receive payments under the Tax Receivable Agreement (as defined below). Of the Up-C Units to be issued to certain Members at the MIPA Closing, 6,000,000 (the “Escrow Units”) will be deposited into an escrow account with Continental Stock Transfer and Trust, to satisfy potential indemnification claims brought pursuant to the MIPA. Additionally, in connection with the Business Combination, the Company intends, subject to compliance with applicable law, to declare a dividend comprising approximately 1,029,000,000 newly issued warrants, each to purchase one share of Class A common stock for an exercise price of $11.50 per share, conditioned upon the consummation of any redemptions by the Company’s stockholders and the MIPA, to the holders of record of Class A common stock as of the close of business on the date of the MIPA Closing, after giving effect to the waiver of the right to participate in such dividend by the Members. The MIPA contains customary representations, warranties and covenants by the parties thereto and the closing is subject to certain conditions as further described in the MIPA. On November 10, 2021, the Company filed with the U.S. Securities and Exchange Commission (“SEC”) in preliminary form a registration statement on Form S-4 (the “Registration Statement”) which contains a preliminary proxy statement/prospectus, in connection with the proposed business combination between the Company and MSP Recovery announced on July 12, 2021. While the Registration Statement has not yet become effective and the information contained therein is subject to change, it provides important information about MSP Recovery, LCAP, and the proposed business combination. Risks and Uncertainties In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States and the World. As of the date the financial statements were issued, there was considerable uncertainty around the expected duration of this pandemic. The Company has concluded that while it is reasonably possible that COVID-19 could have a negative effect on identifying a target company for a Business Combination, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Q3)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

NOTE 2. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

In connection with the preparation of the Company’s financial statements as of September 30, 2021, management identified errors made in its historical financial statements where, at the closing of the Company’s Initial Public Offering, the Company improperly valued its Class A common stock subject to possible redemption. The Company previously determined the Class A common stock subject to possible redemption to be equal to the redemption value of $10.00 per share of Class A common stock while also taking into consideration a redemption cannot result in net tangible assets being less than $5,000,001. Management determined that the Class A common stock issued during the Initial Public Offering can be redeemed or become redeemable subject to the occurrence of future events considered outside the Company’s control. Therefore, management concluded that the redemption value should include all shares of Class A common stock subject to possible redemption, resulting in the Class A common stock subject to possible redemption being equal to their redemption value. As a result, management has noted a reclassification error related to temporary equity and permanent equity. This resulted in an adjustment to the initial carrying value of the Class A common stock subject to possible redemption with the offset recorded to additional paid-in capital (to the extent available), accumulated deficit and Class A common stock.

In connection with the change in presentation for the Class A common stock subject to redemption, the Company also restated its income (loss) per common stock calculated to allocate net income (loss) evenly to Class A and Class B common stock. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of common stock pro rata in the income (loss) of the Company. There is no impact to the reported amounts for total assets, total liabilities, cash flows, or net income (loss).

The impact of the restatement on the Company’s financial statements is reflected in the following table.

	As Previously Reported	Adjustment	As Restated
Balance Sheet as of August 18, 2020 (audited)
Class A common stock subject to possible redemption	$176,443,060	$ 23,556,940	$200,000,000
Class A common stock	$ 301	$ (236)	$ 65
Additional paid-in capital	$ 5,837,483	$ (5,837,483)	$—
Accumulated deficit	$ (838,356)	$(17,719,221)	$(18,557,577)
Total Stockholders' Equity (Deficit)	$ 5,000,003	$(23,556,940)	$(18,556,937)

Balance Sheet as of September 30, 2020 (unaudited)
Class A common stock subject to possible redemption	$205,177,310	$ 24,822,690	$230,000,000
Class A common stock	$ 313	$ (248)	$ 65
Additional paid-in capital	$ 5,453,221	$ (5,453,221)	$—
Accumulated deficit	$ (454,099)	$(19,369,221)	$(19,823,320)
Total Stockholders' Equity (Deficit)	$ 5,000,010	$(24,822,690)	$(19,822,680)

Balance Sheet as of December 31, 2020 (audited)
Class A common stock subject to possible redemption	$203,568,640	$ 26,431,360	$230,000,000
Class A common stock	$ 329	$ (264)	$ 65
Additional paid-in capital	$ 7,061,874	$ (7,061,874)	$—
Accumulated deficit	$ (2,062,769)	$(19,369,222)	$(21,431,991)
Total Stockholders’ Equity (Deficit)	$ 5,000,009	$(26,431,360)	$(21,431,351)

Balance Sheet as of March 31, 2021 (unaudited)
Class A common stock subject to possible redemption	$208,210,350	$ 21,789,650	$230,000,000
Class A common stock	$ 283	$ (218)	$ 65
Additional paid-in capital	$ 2,420,210	$ (2,420,210)	$—
Accumulated deficit	$ 2,578,941	$(19,369,222)	$(16,790,281)
Total Stockholders' Equity (Deficit)	$ 5,000,009	$(21,789,650)	$(16,789,641)

Balance Sheet as June 30, 2021 (unaudited)
Class A common stock subject to possible redemption	$203,540,920	$ 26,459,080	$230,000,000
Class A common stock	$ 330	$ (265)	$ 65
Additional paid-in capital	$ 7,089,593	$ (7,089,593)	$—
Accumulated deficit	$ (2,090,494)	$(19,369,222)	$(21,459,716)
Total Stockholders' Equity (Deficit)	$ 5,000,004	$(26,459,080)	$(21,459,076)

Statement of Operations for the Three Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(8,094,616)	10,858,152
Basic and diluted net (loss) per share, Class A	$—	$ (0.03)	$ (0.03)
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,374,881	(1,926,749)	5,301,630
Basic and diluted net (loss) per share, Class B Common Stock	$—	$ (0.03)	$ (0.03)

Statement of Operations for the Nine Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(15,306,965)	3,645,803
Basic and diluted net (loss) per share, Class A	$—	$ (0.05)	$ (0.05)

	As Previously Reported	Adjustment	As Restated
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,424,425	1,494,371	4,918,796
Basic and diluted net (loss) per share, Class B Common Stock	$—	$ (0.05)	$ (0.05)
Statement of Operations for the Year Ended December 31, 2020 (audited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	20,323,974	(11,649,794)	20,505,492
Basic and diluted net (loss) per share, Class A	$—	$ (0.15)	$ (0.08)
Basic and diluted weighted average shares outstanding, Class B Common Stock	2,318,726	2,809,006	5,127,732
Basic and diluted net (loss) per share, Class B Common Stock	$ (0.89)	$ 0.74	$ (0.08)

Statement of Operations for the Three Months Ended March 31, 2021 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	21,693,414	1,956,586	23,650,000
Basic and diluted net (loss) per share, Class A	$—	$ 0.16	$ 0.16
Basic and diluted weighted average shares outstanding, Class B Common Stock	9,043,136	(3,293,136)	5,750,000
Basic and diluted net (loss) per share, Class B Common Stock	$ 0.51	$ (0.35)	$ 0.16

Statement of Operations for the Three Months Ended June 30, 2021 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	20,821,035	2,828,965	23,650,000
Basic and diluted net (loss) per share, Class A	$—	$ (0.16)	$ (0.16)
Basic and diluted weighted average shares outstanding, Class B Common Stock	8,485,715	(2,735,715)	5,750,000
Basic and diluted net (loss) per share, Class B Common Stock	$ (0.54)	$ 0.38	$ (0.16)

Statement of Operations for the Six Months Ended June 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	21,926,782	1,723,218	23,650,000
Basic and diluted weighted average shares outstanding, Class B Common Stock	8,809,768	(3,059,768)	5,750,000

Statement of Cash Flows for the Nine Months Ended September 30, 2020 (unaudited)
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$ 384,250	$ (384,250)	$—

Statement of Cash Flows for the Year Ended December 31, 2020 (audited)
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$ 25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$ (1,224,420)	$ 1,224,420	$—

	As Previously Reported	Adjustment	As Restated
Statement of Cash Flows for the Three Months Ended March 31, 2021 (unaudited)
Change in value of Class A common stock subject to possible redemption	$ 4,641,710	$ (4,641,710)	$—

Statement of Cash Flows for the Six Months Ended June 30, 2021 (unaudited)
Change in value of Class A common stock subject to possible redemption	$ (27,720)	$ 27,720	$—

Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended September 30, 2020 (unaudited)
Sale of 23,000,000 Units, net of underwriting discounts	204,482,544	(204,482,544)	—
Class A common stock subject to possible redemption	(205,177,310)	205,177,310	—
Accretion to common stock subject to redemption amount	—	(25,517,456)	(25,517,456)
Total Stockholders' Equity	5,000,010	(24,822,690)	(19,822,680)

Statement of Changes in Stockholders' Equity (Deficit) for the Year Ended December 30, 2020 (audited)
Change in value of common stock subject to redemption	1,608,670	(1,608,670)	—
Total Stockholders' Equity	5,000,009	(26,431,360)	(21,431,351)

Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended March 31, 2021 (unaudited)
Change in value of common stock subject to redemption	(4,641,710)	(4,641,710)	—
Total Stockholders' Equity	5,000,009	(21,789,650)	(16,789,641)

Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended June 30, 2021 (unaudited)
Change in value of common stock subject to redemption	4,669,430	(4,669,430)	—
Total Stockholders' Equity	5,000,004	(26,459,080)	(21,459,076)

NOTE 2 — RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

Amendment #1

The Company previously accounted for its outstanding Public Warrants (as defined in Note 4) and Private Placement Warrants (collectively, with the Public Warrants, the “Warrants”) issued in connection with its Initial Public Offering as components of equity instead of as derivative liabilities. The warrant agreement governing the Warrants includes a provision that provides for potential changes to the settlement amounts dependent upon the characteristics of the holder of the warrant. In addition, the warrant agreement includes a provision that in the event

of a tender offer or exchange offer made to and accepted by holders of more than 50% of the outstanding shares of a single class of stock, all holders of the Warrants would be entitled to receive cash for their Warrants (the “tender offer provision”).

On April 12, 2021, the Acting Director of the Division of Corporation Finance and Acting Chief Accountant of the Securities and Exchange Commission together issued a statement regarding the accounting and reporting considerations for warrants issued by special purpose acquisition companies entitled “Staff Statement on Accounting and Reporting Considerations for Warrants Issued by Special Purpose Acquisition Companies (“SPACs”)” (the “SEC Statement”). Specifically, the SEC Statement focused on certain settlement terms and provisions related to certain tender offers following a business combination, which terms are similar to those contained in the warrant agreement (the “Warrant Agreement”). Additionally, the Company revised the Statement of Changes in Stockholders’ Equity to present temporary equity separate from permanent equity, which allows for better alignment to the presentation of the Company’s Balance Sheets.

In further consideration of the SEC Statement, the Company’s management further evaluated the Warrants under Accounting Standards Codification (“ASC”) Subtopic 815-40, Contracts in Entity’s Own Equity. ASC Section 815-40-15 addresses equity versus liability treatment and classification of equity-linked financial instruments, including warrants, and states that a warrant may be classified as a component of equity only if, among other things, the warrant is indexed to the issuer’s common stock. Under ASC Section 815-40-15, a warrant is not indexed to the issuer’s common stock if the terms of the warrant require an adjustment to the exercise price upon a specified event and that event is not an input to the fair value of the warrant. Based on management’s evaluation, the Company’s audit committee, in consultation with management, concluded that the Company’s Private Placement Warrants are not indexed to the Company’s common stock in the manner contemplated by ASC Section 815-40-15 because the holder of the instrument is not an input into the pricing of a fixed-for-fixed option on equity shares. In addition, based on management’s evaluation, the Company’s audit committee, in consultation with management, concluded that the tender offer provision fails the “classified in stockholders’ equity” criteria as contemplated by ASC Section 815-40-25.

As a result of the above, the Company should have classified the Warrants as derivative liabilities in its previously issued financial statements. Under this accounting treatment, the Company is required to measure the fair value of the Warrants at the end of each reporting period as well as re-evaluate the treatment of the warrants (including on August 18, 2020, September 30, 2020 and December 31, 2020) and recognize changes in the fair value from the prior period in the Company’s operating results for the current period.

The Company’s accounting for the Warrants as components of equity instead of as derivative liabilities did not have any effect on the Company’s previously reported investments held in trust, operating expenses, cash flows or cash.

	As Previously Reported	Adjustments	As Restated Per Amendment #1
Balance sheet as of August 18, 2020
Warrant liability	$—	$13,602,000	$13,602,000
Total Liabilities	7,176,121	13,602,000	20,778,121
Class A Common Stock Subject to Possible Redemption	190,045,060	(13,602,000)	176,443,060
Class A Common Stock	165	136	301
Additional Paid-in Capital	5,000,263	837,220	5,837,483
Accumulated Deficit	(1,000)	(837,356)	(838,356)
	5,000,003	—	5,000,003
Number of Class A common stock subject to redemption	19,004,506	(1,360,200)	17,644,306

Balance sheet as of September 30, 2020 (unaudited)
Warrant liability	$—	$13,135,500	$13,135,500
Total Liabilities	8,126,283	13,135,500	21,261,783
Class A Common Stock Subject to Possible Redemption	218,312,810	(13,135,500)	205,177,310
Class A Common Stock	182	131	313
Additional Paid-in Capital	5,082,496	370,725	5,453,221
Accumulated Deficit	(83,243)	(370,856)	(454,099)
	5,000,010	—	5,000,010
Number of Class A common stock subject to redemption	21,831,281	(1,313,550)	20,517,731

	As Previously Reported	Adjustments	As Restated Per Amendment #1
Balance sheet as of December 31, 2020
Warrant liability	$—	$13,365,500	$13,365,500
Total Liabilities	9,219,008	13,365,500	22,584,508
Class A Common Stock Subject to Possible Redemption	216,934,140	(13,365,500)	203,568,640
Class A Common Stock	196	133	329
Additional Paid-in Capital	6,461,152	600,722	7,061,874
Accumulated Deficit	(1,461,914)	(600,855)	(2,062,769)
	5,000,009	—	5,000,009
Number of Class A common stock subject to redemption	21,693,414	(1,336,550)	20,356,864

Statement of Operations for the Three months ended September 30, 2020 (unaudited)
Change in fair value of warrant liability	—	466,499	466,499
Transaction costs	—	(837,355)	(837,355)
Net loss	$(82,243)	$(370,856)	$(453,099)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	—	18,952,768	18,952,768
Basic and diluted net earnings per share, common stock subject to possible redemption	0.00	—	0.00
Weighted average non-redeemable common shares outstanding, basic and diluted	5,952,197	(2,577,316)	3,374,881
Basic and diluted net loss per non-redeemable common share	$(0.02)	0.02	0.00

Statement of Operations for the Nine months ended September 30, 2020 (unaudited)
Change in fair value of warrant liability	—	466,499	466,499
Transaction costs	—	(837,355)	(837,355)
Net loss	$(82,243)	$(370,856)	$(453,099)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	15,112,852	3,839,915	18,952,768
Basic and diluted net earnings per share, common stock subject to possible redemption	0.00	—	0.00
Weighted average non-redeemable common shares outstanding, basic and diluted	3,895,358	(470,933)	3,424,425
Basic and diluted net loss per non-redeemable common share	(0.02)	0.02	0.00

Statement of Operations for the Year ended December 31, 2020
Change in fair value of warrant liability	—	236,500	236,500
Transaction costs	—	(837,355)	(837,355)
Net loss	$(1,460,914)	$(600,855)	$(2,061,769)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	16,131,141	4,192,832	20,323,974
Basic and diluted net earnings per share, common stock subject to possible redemption	0.00	—	0.00
Weighted average non-redeemable common shares outstanding, basic and diluted	4,542,198	(2,223,472)	2,318,726
Basic and diluted net loss per non-redeemable common share	$(0.32)	(0.57)	(0.89)
Cash Flow Statement for the Nine months ended September 30, 2020 (unaudited)
Net loss	$(82,243)	$(370,856)	$(453,099)
Allocation of initial public offering costs	—	837,356	837,356
Initial classification of warrant liability	—	13,602,000	13,602,000
Initial classification of common stock subject to possible redemption	218,395,060	(13,602,000)	204,793,060
Change in value of common stock subject to possible redemption	(82,250)	466,500	384,250

	As Previously Reported	Adjustments	As Restated Per Amendment #1
Cash Flow Statement for the Year ended December 31, 2020 (audited)
Net loss	$(1,460,914)	$(600,856)	$(2,061,770)
Allocation of initial public offering costs	—	837,356	837,356
Initial classification of warrant liability	—	13,602,000	13,602,000
Initial classification of common stock subject to possible redemption	218,395,060	(13,602,000)	204,793,060
Change in value of common stock subject to possible redemption	(1,460,920)	236,500	(1,224,420)

Amendment #2

The impact of the restatement on the Company’s financial statements is reflected in the following table.

	As Reported Per Amendment #1	Adjustment	As Restated Per Amendment #2
Balance Sheet as of August 18, 2020
Class A common stock subject to possible redemption	$176,443,060	$23,556,940	$200,000,000
Class A common stock	$301	$(236)	$65
Additional paid-in capital	$5,837,483	$(5,837,483)	$—
Accumulated deficit	$(838,356)	$(17,719,221)	$(18,557,577)
Total Stockholders' Equity (Deficit)	$5,000,003	$(23,556,940)	$(18,556,937)

Balance Sheet as of September 30, 2020 (unaudited)
Class A common stock subject to possible redemption	$205,177,310	$24,822,690	$230,000,000
Class A common stock	$313	$(248)	$65
Additional paid-in capital	$5,453,221	$(5,453,221)	$—
Accumulated deficit	$(454,099)	$(19,369,221)	$(19,823,320)
Total Stockholders' Equity (Deficit)	$5,000,010	$(24,822,690)	$(19,822,680)

	As Reported Per Amendment #1	Adjustment	As Restated Per Amendment #2
Balance Sheet as of December 31, 2020
Class A common stock subject to possible redemption	$203,568,640	$ 26,431,360	$230,000,000
Class A common stock	$ 329	$(264)	$ 65
Additional paid-in capital	$ 7,061,874	$ (7,061,874)	$—
Accumulated deficit	$ (2,062,769)	$ (19,369,222)	$(21,431,991)
Total Stockholders’ Equity (Deficit)	$ 5,000,009	$ (26,431,360)	$(21,431,351)

Statement of Operations for the Three Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(8,094,616)	10,858,152
Basic and diluted net (loss) per share, Class A	$—	$(0.03)	$(0.03)
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,374,881	(1,926,749)	5,301,630
Basic and diluted net (loss) per share, Class B Common Stock	$—	$(0.03)	$(0.03)

Statement of Operations for the Nine Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(15,306,965)	3,645,803
Basic and diluted net (loss) per share, Class A	$—	$(0.05)	$(0.05)
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,424,425	1,494,371	4,918,796
Basic and diluted net (loss) per share, Class B Common Stock	$—	$(0.05)	$(0.05)

Statement of Operations for the Year Ended December 31, 2020
Basic and diluted weighted average shares outstanding, Class A Common Stock	20,323,974	(11,649,794)	8,674,180
Basic and diluted net (loss) per share, Class A	$—	$(0.15)	$(0.15)
Basic and diluted weighted average shares outstanding, Class B Common Stock	2,318,726	2,809,006	5,127,732
Basic and diluted net (loss) per share, Class B Common Stock	$(0.89)	$0.74	$(0.15)

Statement of Cash Flows for the Nine Months Ended September 30, 2020 (unaudited)
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$ 25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$384,250	$(384,250)	$—

Statement of Cash Flows for the Year Ended December 31, 2020
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$(1,224,420)	$1,224,420	$—

	As Reported Per Amendment #1	Adjustment	As Restated Per Amendment #2
Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended September 30, 2020 (unaudited)
Sale of 23,000,000 Units, net of underwriting discounts	$204,482,544	$(204,482,544)	$—
Class A common stock subject to possible redemption	$(205,177,310)	$ 205,177,310	$—
Accretion to common stock subject to redemption amount	$—	$(25,517,456)	$(25,517,456)
Total Stockholders' Equity	5,000,010	(24,822,690)	(19,822,680)

Statement of Changes in Stockholders' Equity (Deficit) for the Year Ended December 30, 2020
Change in value of common stock subject to redemption	$1,608,670	$(1,608,670)	$—
Sale of 23,000,000 Units, net of underwriting discounts	$204,482,544	$(204,482,544)	$—
Class A common stock subject to possible redemption	$(205,177,310)	$205,177,310	$—
Accretion to common stock subject to redemption amount	$—	$(25,517,456)	$(25,517,456)
Total Stockholders' Equity	$5,000,009	$(26,431,360)	$(21,431,351)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Q3)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X promulgated under the Securities Act. Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed consolidated or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented.

The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K/A as filed with the SEC on May 19, 2021. The interim results for the three and nine months ended September 30, 2021 are not necessarily indicative of the results to be expected for the year ending December 31, 2021 or for any future periods.

Principles of Consolidation

The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation.

Emerging Growth Company

The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.

Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Use of Estimates

The preparation of condensed consolidated financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.

Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. One of the more significant accounting estimates included in these financial statements is the determination of the fair value of warrant liabilities. Such estimates may be subject to change as more current information becomes available and accordingly, the actual results could differ significantly from those estimates.

Cash and Cash Equivalents

The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2021 and December 31, 2020.

Marketable Securities Held in Trust Account

At September 30, 2021 and December 31, 2020, substantially all of the assets held in the Trust Account were held in money market funds which are invested primarily in U.S. Treasury Securities. All of the Company’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period.

Gains and losses resulting from the change in fair value of investments held in Trust Account are included in interest earned on marketable securities held in Trust Account in the accompanying condensed consolidated statements of operations. The estimated fair values of investments held in Trust Account are determined using available market information.

Class A Common Stock Subject to Possible Redemption

The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC 480. Class A common stock subject to mandatory redemption are classified as a liability instrument and are measured at fair value. Conditionally redeemable common stock (including common stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, common stock is classified as shareholders’ equity. The Company’s Class A common stock feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at September 30, 2021, Class A common stock subject to possible redemption are presented as temporary equity, outside of the stockholders’ equity section of the Company’s condensed consolidated balance sheet.

The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable Class A common stock resulted in charges against additional paid-in capital and accumulated deficit.

At September 30, 2021, the Class A common stock reflected in the condensed consolidated balance sheet are reconciled in the following table:

Gross proceeds			$230,000,000
Less:
Proceeds allocated to Public Warrants			$ (13,225,000)
Class A common stock issuance costs			$ 12,292,456
Plus:
Accretion of carrying value to redemption value			$ 25,517,456
Class A common stock subject to possible redemption			$230,000,000

Warrant Liabilities

The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own ordinary shares, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly period end date while the warrants are outstanding.

For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the statements of operations.

Based on management’s evaluation, the Company’s audit committee, in consultation with management, concluded that the Company’s Private Placement Warrants are not indexed to the Company’s common stock in the manner contemplated by ASC Section

815-40-15 because the holder of the instrument is not an input into the pricing of a fixed-for-fixed option on equity shares. In addition, based on management’s evaluation, the Company’s audit committee, in consultation with management, concluded that the tender offer provision fails the “classified in stockholders’ equity” criteria as contemplated by ASC Section 815-40-25. As a result, the Company accounts for the Public Warrants and Private Placement Warrants as liabilities in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.”

Income Taxes

The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2021 and December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.

On March 27, 2020, the CARES Act was enacted in response to COVID-19 pandemic. Under ASC 740, the effects of changes in tax rates and laws are recognized in the period which the new legislation is enacted. The CARES Act made various tax law changes including among other things (i) increasing the limitation under Section 163(j) of the Internal Revenue Code of 1986, as amended (the “IRC”) for 2019 and 2020 to permit additional expensing of interest (ii) enacting a technical correction so that qualified improvement property can be immediately expensed under IRC Section 168(k), (iii) making modifications to the federal net operating loss rules including permitting federal net operating losses incurred in 2018, 2019, and 2020 to be carried back to the five preceding taxable years in order to generate a refund of previously paid income taxes and (iv) enhancing the recoverability of alternative minimum tax credits.

Net Income (Loss) per Common Share

The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net income (loss) per common stock is computed by dividing net income (loss) by the weighted average number of common stocks outstanding for the period. The Company applies the two-class method in calculating earnings per share. Accretion associated with the redeemable shares of Class A common stocks is excluded from earnings per share as the redemption value approximates fair value.

common stocks in the aggregate. As of September 30, 2021, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into common stocks and then share in the earnings of the Company. As a result, diluted net loss per common stock is the same as basic net loss per common stock for the periods presented.

The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts):

	Three Months Ended September 30, 2021		Three Months Ended September 30, 2020 (As Restated)		Nine Months Ended September 30, 2021		Nine Months Ended September 30, 2020 (As Restated)
	Class A	Class B	Class A	Class B	Class A	Class B	Class A	Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$ 582,608	$ 141,649	$ (304,448)	$ (148,650)	$ 560,306	$ 136,226	$ (192,876)	$ (260,222)
Denominator:
Basic and diluted weighted average stock outstanding	23,650,000	5,750,000	10,858,152	5,301,630	23,650,000	5,750,000	3,645,803	4,918,796
Basic and diluted net income (loss) per common stock	$ 0.02	$ 0.02	$ (0.03)	$ (0.03)	$ 0.02	$ 0.02	$ (0.05)	$ (0.05)

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage of $250,000. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.

Fair value of Financial Instruments

The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying condensed consolidated balance sheets, primarily due to their short-term nature, except for warrant liabilities (see Note 10.)

Recent Accounting Standards

In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06 — “Contracts in Entity’s Own Equity (Subtopic 815-40) (“ASU 2020-06”)”, to simplify accounting for certain financial instruments ASU 2020-06 eliminates the current models that require separation of beneficial conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends the diluted earnings per share guidance, including the requirement to use the if-converted method for all convertible instruments. ASU 2020-06 is effective January 1, 2022 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company is currently assessing the impact, if any, that ASU 2020-06 would have on its financial position, results of operations or cash flows.

Management does not believe that any recently issued, but not yet effective, accounting standards update, if currently adopted, would have a material effect on the Company’s condensed consolidated financial statements.

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying financial statements is presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the SEC.

Emerging Growth Company

Use of Estimates

The preparation of financial statements in conformity with GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.

Cash and Cash Equivalents

Marketable Securities Held in Trust Account

At December 31, 2020, substantially all of the assets held in the Trust Account were held in money market funds which are invested primarily in U.S. Treasury Securities.

Class A Common Stock Subject to Possible Redemption (Restated – See Note 2 – Amendment #2)

The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC 480. Class A common stock subject to mandatory redemption are classified as a liability instrument and are measured at fair value. Conditionally redeemable common stock (including common stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, common stock is classified as shareholders’ equity. The Company’s Class A common stock feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at December 31, 2020, Class A common stock subject to possible redemption are presented as temporary equity, outside of the stockholders’ equity section of the Company’s condensed consolidated balance sheet.

At December 31, 2020, the Class A common stock reflected in the condensed consolidated balance sheet are reconciled in the following table:

Gross proceeds			$230,000,000
Less:
Proceeds allocated to Public Warrants			$(13,225,000)
Class A common stock issuance costs			$(12,292,456)
Plus:
Accretion of carrying value to redemption value			$ 25,517,456
Class A common stock subject to possible redemption			$230,000,000

Warrant Liability

The Company accounts for the Warrants in accordance with the guidance contained in ASC 815-40-15-7D and 7F under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Warrants as liabilities at their fair value and adjusts the Warrants to fair value at the end of each reporting period. This liability is subject to re-measurement at each balance sheet date until exercised, and any change in fair value is recognized in our statement of operations. The Private Warrants and the Public Warrants for periods where no observable traded price was available are valued using a Monte Carlo simulation. For periods subsequent to the detachment of the Public Warrants from the Units, the Public Warrant quoted market price was used as the fair value as of each relevant date.

Income Taxes

years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2020 and 2019. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.

Net Loss Per Common Share (Restated – See Note 2 – Amendment #1)

Net income (loss) per share is computed by dividing net income by the weighted-average number of shares of common stock outstanding during the period. The Company has not considered the effect of the warrants sold in the Public Offering and Private Placement to purchase an aggregate of 11,825,000 shares in the calculation of diluted loss per share, since the exercise of the warrants are contingent upon the occurrence of future events and the inclusion of such warrants would be anti-dilutive.

The Company’s statement of operations includes a presentation of income (loss) per share for common shares subject to possible redemption in a manner similar to the two-class method of income (loss) per share. Net income per common share, basic and diluted, for Common stock subject to possible redemption is calculated by dividing the proportionate share of income or loss on marketable securities held by the Trust Account, net of applicable franchise and income taxes, by the weighted average number of Common stock subject to possible redemption outstanding since original issuance.

Net loss per share, basic and diluted, for non-redeemable common stock is calculated by dividing the net loss, adjusted for income or loss on marketable securities attributable to Common stock subject to possible redemption, by the weighted average number of non-redeemable common stock outstanding for the period.

Non-redeemable common stock includes Founder Shares and non-redeemable shares of common stock as these shares do not have any redemption features. Non-redeemable common stock participates in the income or loss on marketable securities based on non-redeemable common stock shares’ proportionate interest.

	Year ended December 31, 2020	For the Period from December 23, 2019 (Inception) through December 31, 2019
	(As Restated)
Common stock subject to possible redemption
Numerator: Earnings allocable to Common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account
Less: Income taxes and franchise fees	$ (11,254)	$—
Net loss allocable to shares subject to possible redemption	$—	$—
Denominator: Weighted Average Common stock subject to possible redemption
Basic and diluted weighted average shares outstanding	21,833,901	—
Basic and diluted net income per share	$ 0.00	$—

	Year ended December 31, 2020	For the Period from December 23, 2019 (Inception) through December 31, 2019
	(As Restated)
Non-Redeemable Common Stock
Numerator: Net Loss minus Net Earnings
Net loss	$(2,061,769)	$(1,000)
Net loss allocable to Common stock subject to possible redemption	—	—
Non-Redeemable Net Loss	$(2,061,769)	$(1,000)
Denominator: Weighted Average Non-Redeemable Common Stock
Basic and diluted weighted average shares outstanding	$2,318,726	—
Basic and diluted net loss per share	$ (0.89)	$ (0.00)

Net Income (Loss) Per Common Share (Restated – See Note 2 – Amendment #2)

The calculation of diluted income (loss) per share does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering, and (ii) the private placement since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 11,825,000 Class A common stocks in the aggregate. As of December 31, 2020, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into common stocks and then share in the earnings of the Company. As a result, diluted net loss per common stock is the same as basic net loss per common stock for the periods presented.

The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts):

	For the Year Ended December 31, 2020
	Class A	Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$(1,295,774)	$(765,995)
Denominator:
Basic and diluted weighted average stock outstanding	8,674,180	5,127,732
Basic and diluted net income (loss) per common stock	$ (0.15)	$ (0.15)

Concentration of Credit Risk

Fair value of Financial Instruments

The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature.

Fair Value Measurements

Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include:

•	Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets;

•	Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and

•	Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement.

Derivative Financial Instruments

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging”. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value on the grant date and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement or conversion of the instrument could be required within 12 months of the balance sheet date.

Recent Accounting Standards

Management does not believe that any recently issued, but not yet effective, accounting standards update, if currently adopted, would have a material effect on the Company’s financial statements.

INITIAL PUBLIC OFFERING (Q3)	9 Months Ended	12 Months Ended
INITIAL PUBLIC OFFERING (Q3)	Sep. 30, 2021	Dec. 31, 2020
INITIAL PUBLIC OFFERING [Abstract]
INITIAL PUBLIC OFFERING	NOTE 4. INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 23,000,000 Units, inclusive of 3,000,000 Units sold to the underwriters on August 24, 2020 upon the underwriters’ election to fully exercise their option to purchase additional Units, at a purchase price of $10.00 per Unit. Each Unit consists of one share of Class A common stock and one-half of one redeemable warrant (“Public Warrant”). Each whole Public Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment (see Note 9).	NOTE 4. INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 23,000,000 Units, inclusive of 3,000,000 Units sold to the underwriters on August 24, 2020 upon the underwriters’ election to fully exercise their option to purchase additional Units, at a purchase price of $10.00 per Unit. Each Unit consists of one share of Class A common stock and one-half of one redeemable warrant (“Public Warrant”). Each whole Public Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment (see Note 9).

PRIVATE PLACEMENT (Q3)	9 Months Ended	12 Months Ended
PRIVATE PLACEMENT (Q3)	Sep. 30, 2021	Dec. 31, 2020
PRIVATE PLACEMENT [Abstract]
PRIVATE PLACEMENT	NOTE 5. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor and Nomura purchased an aggregate of 650,000 Private Placement Units at a price of $10.00 per Private Placement Unit, for an aggregate purchase price of $6,500,000. Each Private Placement Unit consists of one share of Class A common stock (“Private Placement Share”) and one-half of one redeemable warrant (“Private Placement Warrant”). Each whole Private Placement Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment (see Note 9). A portion of the proceeds from the Private Placement Units were added to the proceeds from the Initial Public Offering held in the Trust Account. The Private Placement Units are identical to the Public Units sold in the Initial Public Offering, except as described in Note 9. If the Company does not complete a Business Combination within the Combination Period, the proceeds of the sale of the Private Placement Units will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and underlying securities will be worthless.	NOTE 5. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor and Nomura purchased an aggregate of 650,000 Private Placement Units at a price of $10.00 per Private Placement Unit, for an aggregate purchase price of $6,500,000. Each Private Placement Unit consists of one share of Class A common stock (“Private Placement Share”) and one-half of one redeemable warrant (“Private Placement Warrant”). Each whole Private Placement Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment (see Note 9). A portion of the proceeds from the Private Placement Units were added to the proceeds from the Initial Public Offering held in the Trust Account. The Private Placement Units are identical to the Public Units sold in the Initial Public Offering, except as described in Note 9. If the Company does not complete a Business Combination within the Combination Period, the proceeds of the sale of the Private Placement Units will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and underlying securities will be worthless.

RELATED PARTY TRANSACTIONS (Q3)	9 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (Q3)	Sep. 30, 2021	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 6. RELATED PARTY TRANSACTIONS Founder Shares On January 10, 2020, the Sponsor purchased 5,000,000 shares (the “Founder’s Shares”) of the Company’s Class B common stock for an aggregate price of $25,000. Subsequently, on February 6, 2020, the Company effected a stock dividend of 0.15 share for each Founder’s Share outstanding, resulting in the Sponsor holding an aggregate of 5,750,000 Founder’s Shares. All share and per-share amounts have been retroactively restated to reflect the stock dividend. The Founder’s Shares included an aggregate of up to 750,000 shares subject to forfeiture to the extent that the underwriters’ over-allotment option was not exercised in full or in part, so that the initial stockholders (including Nomura) would own, on an as-converted basis, 22.03% of the Company’s issued and outstanding shares after the Initial Public Offering (including the Private Placement Shares and assuming the initial stockholders do not purchase any Public Shares in the Initial Public Offering). As a result of the underwriters’ election to exercise their over-allotment option in full on August 24, 2020, the 750,000 Founder’s Shares are no longer subject to forfeiture. The initial stockholders have agreed, subject to limited exceptions, not to transfer, assign or sell any of their Founder’s Shares until the earlier to occur of: (A) six months after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last sale price of the Company’s Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 30 days after a Business Combination, or (y) the date on which the Company completes a liquidation, merger, capital stock exchange, reorganization or other similar transaction that results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Promissory Note — Related Party On January 10, 2020, the Company issued the Promissory Note to Lionheart Equities, LLC, the Sponsor, pursuant to which the Company could borrow up to an aggregate amount of $300,000 to cover expenses related to the Initial Public Offering. The Promissory Note was non-interest bearing and payable on the completion of the Initial Public Offering. The outstanding balance under the Promissory Note of $140,671 was repaid on August 24, 2020. Borrowings under the Promissory Note are no longer available. Administrative Services Agreement The Company entered into an agreement whereby, commencing on the August 14, 2020, the Company will pay the Sponsor a total of $15,000 per month for office space, utilities and secretarial and administrative support. Upon completion of the Business Combination or the Company’s liquidation, the Company will cease paying these monthly fees. For the three and nine months ended September 30, 2021, the Company incurred and paid $45,000 and $135,000 in fees for these services. For the three and nine months ended September 30, 2020, the Company incurred $30,000 in fees for these services. Related Party Loans In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1.0 million of such Working Capital Loans may be convertible into units identical to the Private Placement Units at a price of $10.00 per unit. On February 21, 2021, the Sponsor committed up to $750,000 in loans to the Company for continuing operations to consummate a business combination. The loans are non-interest bearing, unsecured, and to be repaid upon the consummation of a business combination. In the event that a business combination does not occur, then all loaned amounts under this commitment will be forgiven except to the extent that the Company has funds available to it outside the trust account. On July 29, 2021, the Sponsor committed up to an additional $250,000 in loans to the Company for continuing operations to consummate a business combination. The loans are non-interest bearing, unsecured, and to be repaid upon the consummation of a business combination. In the event that a business combination does not occur, then all loaned amounts under this commitment will be forgiven except to the extent that the Company has funds available to it outside the trust account. The Sponsor has committed an aggregate of $1,000,000.	NOTE 6. RELATED PARTY TRANSACTIONS Founder Shares On January 10, 2020, the Sponsor purchased 5,000,000 shares (the “Founder’s Shares”) of the Company’s Class B common stock for an aggregate price of $25,000. Subsequently, on February 6, 2020, the Company effected a stock dividend of 0.15 share for each Founder’s Share outstanding, resulting in the Sponsor holding an aggregate of 5,750,000 Founder’s Shares. All share and per-share amounts have been retroactively restated to reflect the stock dividend. The Founder’s Shares included an aggregate of up to 750,000 shares subject to forfeiture to the extent that the underwriters’ over-allotment option was not exercised in full or in part, so that the initial stockholders (including Nomura) would own, on an as-converted basis, 22.03% of the Company’s issued and outstanding shares after the Initial Public Offering (including the Private Placement Shares and assuming the initial stockholders do not purchase any Public Shares in the Initial Public Offering). As a result of the underwriters’ election to exercise their over-allotment option in full on August 24, 2020, the 750,000 Founder’s Shares are no longer subject to forfeiture. The initial stockholders have agreed, subject to limited exceptions, not to transfer, assign or sell any of their Founder’s Shares until the earlier to occur of: (A) six months after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last sale price of the Company’s Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 30 days after a Business Combination, or (y) the date on which the Company completes a liquidation, merger, capital stock exchange, reorganization or other similar transaction that results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Promissory Note — Related Party On January 10, 2020, the Company issued the Promissory Note to Lionheart Equities, LLC, the Sponsor, pursuant to which the Company could borrow up to an aggregate amount of $300,000 to cover expenses related to the Initial Public Offering. The Promissory Note was non-interest bearing and payable on the completion of the Initial Public Offering. The outstanding balance under the Promissory Note of $140,671 was repaid on August 24, 2020. Administrative Services Agreement The Company entered into an agreement whereby, commencing on the August 14, 2020, the Company will pay the Sponsor a total of $15,000 per month for office space, utilities and secretarial and administrative support. Upon completion of the Business Combination or the Company’s liquidation, the Company will cease paying these monthly fees. For the year ended December 31, 2020, the Company incurred and paid $66,774 in fees for these services. Related Party Loans In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1 million of such Working Capital Loans may be convertible into units identical to the Private Placement Units at a price of $10.00 per unit.

COMMITMENTS AND CONTINGENCIES (Q3)	9 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Q3)	Sep. 30, 2021	Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 7. COMMITMENTS AND CONTINGENCIES Registration Rights Pursuant to a registration rights agreement entered into on August 13, 2020, the holders of the Founder’s Shares, Private Placement Units, Private Placement Shares, Private Placement Warrants, securities issuable pursuant to the forward purchase agreement (discussed below), the units that may be issued upon conversion of Working Capital Loans, the shares of Class A common stock and the warrants issued as part of such units (and any shares of Class A common stock issuable upon the exercise of the Private Placement Warrants and warrants included as part of the units that may be issued upon conversion of Working Capital Loans and upon conversion of the Founder’s Shares) will be entitled to registration rights requiring the Company to register such securities for resale (in the case of the Founder’s Shares, only after conversion to the Company’s Class A common stock). The holders of the majority of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. The registration rights agreement does not contain liquidating damages or other cash settlement provisions resulting from delays in registering the Company’s securities. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters are entitled to a deferred fee of $0.35 per Unit, or $8,050,000 in the aggregate. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Forward Purchase Agreement Nomura entered into a forward purchase agreement with the Company, which provides for the purchase by Nomura of the Company’s Public Shares for an aggregate purchase price of up to $100.0 million through, other than as described below, open market purchases or privately negotiated transactions with one or more third parties. In lieu of purchasing Public Shares in the open market or privately negotiated transactions, up to $85.0 million of such aggregate purchase price may instead be in the form of an investment in the Company’s equity securities on terms to be mutually agreed between Nomura and the Company, to occur concurrently with the closing of a Business Combination. In consideration of the forward purchase commitment, the Company will pay to Nomura (i) an amount equal to 2% of the aggregate purchase price of the purchases or investment requested by the Company pursuant to the forward purchase agreement (the “commitment fee”) plus (ii) an amount equal to the internal charges and carrying costs incurred by Nomura in connection with the forward purchase commitment (the “commitment carrying costs”) on a monthly basis during the period from and including the date the Company executes a definitive agreement for a Business Combination through the earlier of (x) the consummation of a Business Combination and (y) the date the Company notifies Nomura in writing that the Company does not require Nomura to provide the forward purchase commitment. Up to $1.0 million of aggregate commitment carrying costs, to the extent timely paid pursuant to the forward purchase agreement, may be credited against the commitment fee. If the Company requests that Nomura purchase or invest the full $100.0 million forward purchase commitment pursuant to the forward purchase agreement, a maximum of $1.0 million of the commitment carrying costs will not be credited toward the commitment fee. The decision to make such an investment in other equity securities will not reduce the aggregate purchase price. However, Nomura will be excused from its purchase obligation in connection with a specific business combination unless, within five business days following written notice delivered by the Company of its intention to enter into such Business Combination, Nomura notifies the Company that it has decided to proceed with the purchase in whole or in part. Nomura may decide not to proceed with the purchase for any reason, including, without limitation, if it has determined that such purchase would constitute a conflict of interest. Nomura will also be restricted from making purchases if they are in possession of any material nonpublic information not disclosed to the seller or if such purchases are prohibited by Regulation M under the Exchange Act. Nomura has also indicated its intent, if so requested by the Company, to use its commercially reasonable efforts to underwrite, arrange and/or syndicate up to $400 million of additional financing for the Company in the form of equity or debt (or a combination thereof) in connection with a Business Combination, subject to market conditions and on terms and conditions satisfactory in all respects to Nomura in its sole judgment and determination. Right of First Refusal The Company has agreed that, if Nomura offers to purchase any securities under the forward purchase agreement, it will have a “right of first refusal” to act as a bookrunner on any capital markets transaction issued in order to complete a Business Combination. In addition, so long as the investor owns 5% or more of the outstanding common stock of the post-business combination company on a fully-diluted basis, the Sponsor has agreed to use its best efforts and influence on the successor company to offer the investor a bookrunner role on any capital markets transaction. Any such bookrunner role will be pursuant to a separate agreement containing terms and conditions customary for the investor and mutually agreed upon by the Company or its successor company, as applicable. Notwithstanding the foregoing, the right of first refusal will not have a duration of more than three years from the date of commencement of sales of the Initial Public Offering.	NOTE 7. COMMITMENTS AND CONTINGENCIES Registration Rights Pursuant to a registration rights agreement entered into on August 13, 2020, the holders of the Founder’s Shares, Private Placement Units, Private Placement Shares, Private Placement Warrants, securities issuable pursuant to the forward purchase agreement (discussed below), the units that may be issued upon conversion of Working Capital Loans, the shares of Class A common stock and the warrants issued as part of such units (and any shares of Class A common stock issuable upon the exercise of the Private Placement Warrants and warrants included as part of the units that may be issued upon conversion of Working Capital Loans and upon conversion of the Founder’s Shares) will be entitled to registration rights requiring the Company to register such securities for resale (in the case of the Founder’s Shares, only after conversion to the Company’s Class A common stock). The holders of the majority of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. The registration rights agreement does not contain liquidating damages or other cash settlement provisions resulting from delays in registering the Company’s securities. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters are entitled to a deferred fee of $0.35 per Unit, or $8,050,000 in the aggregate. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Forward Purchase Agreement Nomura entered into a forward purchase agreement with the Company, which provides for the purchase by Nomura of the Company’s Public Shares for an aggregate purchase price of up to $100.0 million through, other than as described below, open market purchases or privately negotiated transactions with one or more third parties. In lieu of purchasing Public Shares in the open market or privately negotiated transactions, up to $85.0 million of such aggregate purchase price may instead be in the form of an investment in the Company’s equity securities on terms to be mutually agreed between Nomura and the Company, to occur concurrently with the closing of a Business Combination. In consideration of the forward purchase commitment, the Company will pay to Nomura (i) an amount equal to 2% of the aggregate purchase price of the purchases or investment requested by the Company pursuant to the forward purchase agreement (the “commitment fee”) plus (ii) an amount equal to the internal charges and carrying costs incurred by Nomura in connection with the forward purchase commitment (the “commitment carrying costs”) on a monthly basis during the period from and including the date the Company executes a definitive agreement for a Business Combination through the earlier of (x) the consummation of a Business Combination and (y) the date the Company notifies Nomura in writing that the Company does not require Nomura to provide the forward purchase commitment. Up to $1.0 million of aggregate commitment carrying costs, to the extent timely paid pursuant to the forward purchase agreement, may be credited against the commitment fee. If the Company requests that Nomura purchase or invest the full $100.0 million forward purchase commitment pursuant to the forward purchase agreement, a maximum of $1.0 million of the commitment carrying costs will not be credited toward the commitment fee. The decision to make such an investment in other equity securities will not reduce the aggregate purchase price. However, Nomura will be excused from its purchase obligation in connection with a specific business combination unless, within five business days following written notice delivered by the Company of its intention to enter into such Business Combination, Nomura notifies the Company that it has decided to proceed with the purchase in whole or in part. Nomura may decide not to proceed with the purchase for any reason, including, without limitation, if it has determined that such purchase would constitute a conflict of interest. Nomura will also be restricted from making purchases if they are in possession of any material nonpublic information not disclosed to the seller or if such purchases are prohibited by Regulation M under the Exchange Act. Nomura has also indicated its intent, if so requested by the Company, to use its commercially reasonable efforts to underwrite, arrange and/or syndicate up to $400 million of additional financing for the Company in the form of equity or debt (or a combination thereof) in connection with a Business Combination, subject to market conditions and on terms and conditions satisfactory in all respects to Nomura in its sole judgment and determination. Right of First Refusal The Company has agreed that, if Nomura offers to purchase any securities under the forward purchase agreement, it will have a “right of first refusal” to act as a bookrunner on any capital markets transaction issued in order to complete a Business Combination. In addition, so long as the investor owns 5% or more of the outstanding common stock of the post-business combination company on a fully-diluted basis, the Sponsor has agreed to use its best efforts and influence on the successor company to offer the investor a bookrunner role on any capital markets transaction. Any such bookrunner role will be pursuant to a separate agreement containing terms and conditions customary for the investor and mutually agreed upon by the Company or its successor company, as applicable. Notwithstanding the foregoing, the right of first refusal will not have a duration of more than three years from the date of commencement of sales of the Initial Public Offering. Advisory Agreement On October 16, 2020, the Company entered into an agreement with a service provider, pursuant to which the service provider will provide the Company with financial advisory services in connection with a potential acquisition (the “Acquisition”) and serve as the placement agent for the Company in connection with the sale of the Company’s equity or equity-linked securities (the “Securities”). The Company agreed to pay the service provider a cash fee of $7,350,000 as it relates to the financial advisory services, payable at the closing of such Acquisition and a cash fee equal to (i) 50% of 4.5% of the gross proceeds of the total Securities sold in the Acquisition , if there are only two advisors and (ii) 33.33% of 6% of the of the gross proceeds of the total Securities sold in the Acquisition, if there are only three advisors, however, shall not be less than 2% of the gross proceeds of the total Securities sold in the Acquisition. As of December 31, 2020, no amounts were incurred under this agreement.

STOCKHOLDER'S EQUITY (Q3)	9 Months Ended	12 Months Ended
STOCKHOLDER'S EQUITY (Q3)	Sep. 30, 2021	Dec. 31, 2020
STOCKHOLDER'S EQUITY
STOCKHOLDER'S EQUITY	NOTE 8. STOCKHOLDER’S EQUITY Preferred Stock — On January 30, 2020, the Company amended Certificate of Incorporation such that the Company is authorized to issue 1,000,000 shares of preferred stock with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s Board of Directors. At September 30, 2021 and December 31, 2020, there were no shares of preferred stock issued or outstanding. The Company had no issued or outstanding shares of preferred stock. Class A Common Stock — On January 30, 2020, the Company amended its Certificate of Incorporation such that the Company is authorized to issue 100,000,000 shares of Class A common stock with a par value of $0.0001 per share. Holders of Class A common stock are entitled to one vote for each share. At September 30, 2021 and December 31, 2020, there were 650,000 shares of Class A common stock issued and outstanding, excluding 23,000,000 shares of Class A common stock subject to possible redemption which are presented as temporary equity Class B Common Stock — On January 30, 2020, the Company amended its Certificate of Incorporation such that the Company is authorized to issue 10,000,000 shares of common stock with a par value of $0.0001 per share. Holders of Class B common stock are entitled to one vote for each share. At September 30, 2021 and December 31, 2020, there were 5,750,000 shares of common stock issued and outstanding. Holders of Class A common stock and Class B common stock are entitled to one vote for each share. Holders of Class A common stock and Class B common stock will vote together as a single class on all matters submitted to a vote of stockholders, except as required by law. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination on a one-for-one basis, subject to adjustment. In the case that additional shares of Class A common stock, or equity-linked securities, are issued or deemed issued in excess of the amounts offered in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which shares of Class B common stock shall convert into shares of Class A common stock will be adjusted (unless the holders of a majority of the outstanding shares of Class B common stock agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of shares of Class A common stock issuable upon conversion of all shares of Class B common stock will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of all shares of common stock outstanding upon the completion of the Initial Public Offering plus all shares of Class A common stock and equity-linked securities issued or deemed issued in connection with a Business Combination (excluding any shares or equity-linked securities issued, or to be issued, to any seller in a Business Combination).	NOTE 8. PERMANENT EQUITY AND TEMPORARY EQUITY (Restated – See Note 2 – Amendment #2) Preferred Stock — On January 30, 2020, the Company amended Certificate of Incorporation such that the Company is authorized to issue 1,000,000 shares of preferred stock with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s Board of Directors. At December 31, 2020 and 2019, there were no shares of preferred stock issued or outstanding. The Company had no authorized, issued or outstanding shares of preferred stock. Class A Common Stock — On January 30, 2020, the Company amended its Certificate of Incorporation such that the Company is authorized to issue 100,000,000 shares of Class A common stock with a par value of $0.0001 per share. Holders of Class A common stock are entitled to one vote for each share. At December 31, 2020 and 2019, there were 650,000 and no shares of Class A common stock issued and outstanding, excluding 23,000,000 and no shares of Class A common stock subject to possible redemption, respectively. Class B Common Stock — On January 30, 2020, the Company amended its Certificate of Incorporation such that the Company is authorized to issue 10,000,000 shares of common stock with a par value of $0.0001 per share. Holders of Class B common stock are entitled to one vote for each share. At December 31, 2020 and 2019, there were 5,750,000 and no shares of common stock issued and outstanding, respectively. Holders of Class A common stock and Class B common stock are entitled to one vote for each share. Holders of Class A common stock and Class B common stock will vote together as a single class on all matters submitted to a vote of stockholders, except as required by law. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination on a one-for-one basis, subject to adjustment. In the case that additional shares of Class A common stock, or equity-linked securities, are issued or deemed issued in excess of the amounts offered in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which shares of Class B common stock shall convert into shares of Class A common stock will be adjusted (unless the holders of a majority of the outstanding shares of Class B common stock agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of shares of Class A common stock issuable upon conversion of all shares of Class B common stock will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of all shares of common stock outstanding upon the completion of the Initial Public Offering plus all shares of Class A common stock and equity-linked securities issued or deemed issued in connection with a Business Combination (excluding any shares or equity-linked securities issued, or to be issued, to any seller in a Business Combination).

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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+ Details

WARRANTS (Q3)

9 Months Ended

Sep. 30, 2021

WARRANTS

WARRANTS

NOTE 9. WARRANTS

Warrants — Public Warrants may only be exercised for a whole number of shares. No fractional warrants will be issued upon separation of the Units and only whole warrants will trade. The Public Warrants will become exercisable on the later of (a) 30 days after the completion of a Business Combination or (b) 12 months from the closing of the Initial Public Offering. The Public Warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation.

The Company will not be obligated to deliver any shares of Class A common stock pursuant to the exercise of a warrant and will have no obligation to settle such warrant exercise unless a registration statement under the Securities Act with respect to the shares of Class A common stock underlying the warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration. No warrant will be exercisable and the Company will not be obligated to issue any shares of Class A common stock upon exercise of a warrant unless Class A common stock issuable upon such warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants.

registration statement covering the shares of Class A common stock issuable upon exercise of the warrants is not effective by the 60th business day after the closing of a Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption. If that exemption, or another exemption, is not available, holders will not be able to exercise their warrants on a cashless basis.

Once the warrants become exercisable, the Company may redeem the Public Warrants:

•	in whole and not in part;

•	at a price of $0.01 per warrant;

•	upon not less than 30 days’ prior written notice of redemption to each warrant holder; and

•

if, and only if, the reported last reported sale price of the Company’s Class A common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending the third trading day prior to the date on which the Company sends the notice of redemption to each warrant holder.

If the Company calls the Public Warrants for redemption for cash, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of Class A common stock issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, or recapitalization, reorganization, merger or consolidation. However, except as described below, the warrants will not be adjusted for issuance of Class A common stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless.

In addition, if the Company issues additional shares of common stock or equity-linked securities for capital raising purposes in connection with the closing of an initial Business Combination at an issue price or effective issue price of less than $9.20 per share of common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors, and in the case of any such issuance to the initial stockholders or their affiliates, without taking into account any Founder’s Shares or private placement securities held by them, as applicable, prior to such issuance) (the “Newly Issued Price”), the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the Newly Issued Price.

The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the Class A common stock issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be exercisable on a cashless basis and be non-redeemable so long as they are held by the initial purchasers of the Private Placement Units or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers of the Private Placement Units or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants.

FAIR VALUE MEASUREMENTS (Q3)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS

NOTE 10. FAIR VALUE MEASUREMENTS

The Company follows the guidance in ASC 820 for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually.

of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

Level 1:

Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2:

Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.

Level 3:

Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.

At September 30, 2021, there were 11,500,000 Public Warrants and 325,000 Private Placement Warrants outstanding.

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at September 30, 2021 and December 31, 2020, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

Description	Level	September 30, 2021	December 31, 2020
Assets:
Marketable securities held in Trust Account	1	$230,008,192	$230,011,254
Liabilities
Warrant Liability – Public Warrants	1	9,890,000	12,995,000
Warrant Liability – Private Warrants	3	286,000	370,500

The Warrants were accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liabilities on our balance sheets. The warrant liabilities are measured at fair value at inception and on a recurring basis, with changes in fair value presented within change in fair value of warrant liabilities in the statements of operations.

The Private Warrants were valued using Monte Carlo Model, which is considered to be a Level 3 fair value measurement. The Monte Carlo model’s primary unobservable input utilized in determining the fair value of the Private Warrants is the expected volatility of the common stock. The expected volatility as of the IPO date was derived from observable public warrant pricing on comparable ‘blank-check’ companies without an identified target. The expected volatility as of subsequent valuation dates was implied from the Company’s own public warrant pricing. The Public warrants were valued using the close price of the public warrant price was used as the fair value as of each relevant date.

The key inputs into the Monte Carlo simulation model for the Private Placement Warrants were as follows at December 31, 2020 and September 30, 2021:

Input	September 30, 2021	December 31, 2020
Risk-free interest rate	1.04%	0.51%
Trading days per year	250	252
Expected volatility	14.0%	15.8%
Exercise price	$11.50	$11.50
Stock Price	$9.91	$10.08

The following table presents the changes in the fair value of warrant liabilities:

	Private Placement	Public	Warrant liabilities
December 31, 2020	$ 370,500	$12,995,000	$13,365,500
Change in fair value	(133,250)	(4,715,000)	(4,848,250)
Fair value as of March 31, 2021	237,250	8,280,000	8,517,250
Change in fair value	84,500	2,645,000	2,729,500
Fair value as of June 30, 2021	321,750	10,925,000	11,246,750
Change in fair value	(35,750)	(1,035,000)	(1,070,750)
Fair value as of September 30, 2021	$ 286,000	$ 9,890,000	$ 10,176,000

NOTE 11. FAIR VALUE MEASUREMENTS

The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

Level 1:

Level 2:

Level 3:

Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.

The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2020 and 2019, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:

Description	Level	December 31, 2020	December 31, 2019
Assets:
Marketable securities held in Trust Account	1	$230,011,254	$—

Liabilities:
Warrant Liability – Public Warrants	1	12,995,000
Warrant Liability – Private Placement Warrants	3	370,500

The Warrants were accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liabilities on our balance sheet. The warrant liabilities are measured at fair value at inception and on a recurring basis, with changes in fair value presented within change in fair value of warrant liabilities in the statement of operations.

The Public and Private Warrants were initially valued using a binomial Monte Carlo simulation Model, which is considered to be a Level 3 fair value measurement. The Monte Carlo model’s primary unobservable input utilized

in determining the fair value of the Private Warrants is the expected volatility of the common stock. The expected volatility as of the IPO date was derived from observable public warrant pricing on comparable ‘blank-check’ companies without an identified target. The expected volatility as of subsequent valuation dates was implied from the Company’s own public warrant pricing. For periods subsequent to the detachment of the warrants from the Units, the close price of the public warrant price was used as the fair value as of each relevant date.

The key inputs into the Monte Carlo simulation model for the Private Placement Warrants and Public Warrants were as follows at initial measurement, September 30, 2020 and December 31, 2020:

Input	August 13, 2020	September 30, 2020	December 31, 2020
Risk-free interest rate	0.42%	0.38%	0.51%
Trading days per year	252	252	252
Expected volatility	20.6%	20.4%	15.8%
Exercise price	$11.50	$11.50	$11.50
Stock Price	$ 9.43	$ 9.41	$ 10.08

The following table presents the changes in the fair value of warrant liabilities:

	Private Placement	Public	Warrant Liabilities
Fair value as of December 23, 2019 (inception)	$ —	$ —	$ —
Initial measurement on August 18, 2020 and over-allotment on August 20, 2020	377,000	13,225,000	13,602,000
Change in valuation inputs or other assumptions	(6,500)	(230,000)	(236,500)
Fair value as of December 31, 2020	$370,500	$12,995,000	$13,365,500

For the period ending December 31, 2020, a total of $13,255,000 was transferred out of Level 3 to Level 1.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

SUBSEQUENT EVENTS (Q3)	9 Months Ended	12 Months Ended
SUBSEQUENT EVENTS (Q3)	Sep. 30, 2021	Dec. 31, 2020
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 11. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, other than described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. On November 10, 2021, the Company filed with the U.S. Securities and Exchange Commission (“SEC”) in preliminary form a registration statement on Form S-4 (the “Registration Statement”) which contains a preliminary proxy statement/prospectus, in connection with the proposed business combination between the Company and MSP Recovery announced on July 12, 2021. While the Registration Statement has not yet become effective and the information contained therein is subject to change, it provides important information about MSP Recovery, LCAP, and the proposed business combination.	NOTE 12. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, other than described below and in Note 2, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. On February 21, 2021, the Sponsor committed up to $750,000 in loans to the Company for continuing operations to consummate a business combination. The loans are non-interest bearing, unsecured, and to be repaid upon the consummation of a business combination. In the event that a business combination does not occur, then all loaned amounts under this commitment will be forgiven except to the extent that the Company has funds available to it outside the trust account.

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (FY)	12 Months Ended
	Dec. 31, 2020
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Lionheart Acquisition Corporation II (formerly known as Lionheart Acquisition Corp.) (the “Company”) was incorporated in Delaware on December 23, 2019. The Company was formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). Although the Company is not limited to a particular industry or sector for purposes of consummating a Business Combination, the Company intends to focus its search on businesses that apply innovative digital technologies and technology-enhanced services and solutions to the identification, design, development, construction, operation, financing, management and disposition of real estate properties, commonly referred to as “PropTech.” The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of December 31, 2020, the Company had not commenced any operations. All activity for the period from December 23, 2019 (inception) through December 31, 2020 relates to the Company’s formation, the initial public offering (“Initial Public Offering”), which is described below, and, subsequent to the Initial Public Offering, identifying a target company for a Business Combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company generates non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The registration statement for the Company’s Initial Public Offering was declared effective on August 12, 2020. On August 18, 2020, the Company consummated the Initial Public Offering of 20,000,000 units (the “Units” and, with respect to the shares of Class A common stock included in the Units sold, the “Public Shares”), at $10.00 per Unit, generating gross proceeds of $200,000,000, which is described in Note 4. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 650,000 units (the “Private Placement Units”) at a price of $10.00 per Private Placement Unit in a private placement to Lionheart Equities, LLC, a Delaware Limited Liability Company (the “Sponsor”), and Nomura Securities International, Inc. (“Nomura”), an underwriter in the Initial Public Offering, generating gross proceeds of $6,500,000, which is described in Note 5. Following the closing of the Initial Public Offering on August 18, 2020, an amount of $200,000,000 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Units was placed in a trust account (the “Trust Account”) located in the United States and invested only in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 180 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of Rule 2a-7 of the Investment Company Act, as determined by the Company, until the earlier of: (i) the completion of a Business Combination and (ii) the distribution of the funds in the Trust Account, as described below. On August 20, 2020, the underwriters notified the Company of their intention to exercise their over-allotment option in full, resulting in an additional 3,000,000 Units issued on August 24, 2020 for $30,000,000. A total of $30,000,000 was deposited into the Trust Account, bringing the aggregate proceeds held in the Trust Account to $230,000,000. Transaction costs amounted to $13,128,937 consisting of $4,600,000 of underwriting fees, $8,050,000 of deferred underwriting fees and $478,937 of other offering costs. The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of Private Placement Units, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete a Business Combination with one or more target businesses that together have an aggregate fair market value of at least 80% of the assets held in the Trust Account (excluding the deferred underwriting commissions and taxes payable on interest earned on the Trust Account) at the time of the agreement to enter into a Business Combination. The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. The Company will provide its holders of the outstanding Public Shares (the “public stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The public stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). The per-share amount to be distributed to public stockholders who redeem their Public Shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriters (as discussed in Note 7). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 immediately prior to or upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by law and the Company does not decide to hold a stockholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder approval of the transactions is required by law, or the Company decides to obtain stockholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the Company’s Sponsor, officers and directors and Nomura have agreed to vote their Founder Shares (as defined in Note 6), Private Placement Shares (as defined in Note 5) and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction. If the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Amended and Restated Certificate of Incorporation provides that a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15% or more of the Public Shares, without the prior consent of the Company. The Sponsor has agreed (a) to waive its redemption rights with respect to any Founder’s Shares, Private Placement Shares and Public Shares held by it in connection with the completion of a Business Combination and (b) not to propose an amendment to the Amended and Restated Certificate of Incorporation that would affect the substance or timing of the ability of holders of the Public Shares to seek redemption in connection with a Business Combination or the Company’s obligation to redeem 100% of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the public stockholders with the opportunity to redeem their Public Shares in conjunction with any such amendment. The Company will have until August 18, 2022 to complete a Business Combination (the “Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten business days thereafter subject to lawfully available funds therefor, redeem 100% of the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account including interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding Public Shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining stockholders and the Company’s board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. There will be no redemption rights or liquidating distributions with respect to the Company’s warrants, which will expire worthless if the Company fails to complete a Business Combination within the Combination Period. The Sponsor and Nomura have agreed to waive their liquidation rights with respect to the Private Placement Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the initial stockholders or any of their respective affiliates acquire Public Shares after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00). In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $10.00 per Public Share and (ii) the actual amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account, if less than $10.00 per share due to reductions in the value of the trust assets, less taxes payable, provided that such liability will not apply to any claims by a third party or prospective target business who executed a waiver of any and all rights to the monies held in the Trust Account (whether or not such waiver is enforceable) nor will it apply to any claims under the Company’s indemnity of the underwriters of Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers, prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Liquidity and Capital Resources At December 31, 2020, the Company had cash outside the trust of $1,017,137 and working capital of $50,240. The Company has incurred and expects to continue to incur significant costs in pursuit of its financing and acquisition plans. On February 21, 2021, the Sponsor committed up to $750,000 in loans to the Company for continuing operations to consummate a business combination. The loans are non-interest bearing, unsecured, and to be repaid upon the consummation of a business combination. In the event that a business combination does not occur, then all loaned amounts under this commitment will be forgiven except to the extent that the Company has funds available to it outside the trust account. In addition, the Sponsor, an affiliate of the Sponsor, or our officers and directors may, but are not obligated to, loan us funds as may be required (see Note 6 Related Party Loans). The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Risks and Uncertainties In March 2020, the World Health Organization declared the outbreak of a novel coronavirus (COVID-19) as a pandemic which continues to spread throughout the United States and the World. As of the date the financial statements were issued, there was considerable uncertainty around the expected duration of this pandemic. The Company has concluded that while it is reasonably possible that COVID-19 could have a negative effect on identifying a target company for a Business Combination, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (FY)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

NOTE 2. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

The impact of the restatement on the Company’s financial statements is reflected in the following table.

	As Previously Reported	Adjustment	As Restated
Balance Sheet as of August 18, 2020 (audited)
Class A common stock subject to possible redemption	$176,443,060	$ 23,556,940	$200,000,000
Class A common stock	$ 301	$ (236)	$ 65
Additional paid-in capital	$ 5,837,483	$ (5,837,483)	$—
Accumulated deficit	$ (838,356)	$(17,719,221)	$(18,557,577)
Total Stockholders' Equity (Deficit)	$ 5,000,003	$(23,556,940)	$(18,556,937)

Balance Sheet as of September 30, 2020 (unaudited)
Class A common stock subject to possible redemption	$205,177,310	$ 24,822,690	$230,000,000
Class A common stock	$ 313	$ (248)	$ 65
Additional paid-in capital	$ 5,453,221	$ (5,453,221)	$—
Accumulated deficit	$ (454,099)	$(19,369,221)	$(19,823,320)
Total Stockholders' Equity (Deficit)	$ 5,000,010	$(24,822,690)	$(19,822,680)

Balance Sheet as of December 31, 2020 (audited)
Class A common stock subject to possible redemption	$203,568,640	$ 26,431,360	$230,000,000
Class A common stock	$ 329	$ (264)	$ 65
Additional paid-in capital	$ 7,061,874	$ (7,061,874)	$—
Accumulated deficit	$ (2,062,769)	$(19,369,222)	$(21,431,991)
Total Stockholders’ Equity (Deficit)	$ 5,000,009	$(26,431,360)	$(21,431,351)

Balance Sheet as of March 31, 2021 (unaudited)
Class A common stock subject to possible redemption	$208,210,350	$ 21,789,650	$230,000,000
Class A common stock	$ 283	$ (218)	$ 65
Additional paid-in capital	$ 2,420,210	$ (2,420,210)	$—
Accumulated deficit	$ 2,578,941	$(19,369,222)	$(16,790,281)
Total Stockholders' Equity (Deficit)	$ 5,000,009	$(21,789,650)	$(16,789,641)

Balance Sheet as June 30, 2021 (unaudited)
Class A common stock subject to possible redemption	$203,540,920	$ 26,459,080	$230,000,000
Class A common stock	$ 330	$ (265)	$ 65
Additional paid-in capital	$ 7,089,593	$ (7,089,593)	$—
Accumulated deficit	$ (2,090,494)	$(19,369,222)	$(21,459,716)
Total Stockholders' Equity (Deficit)	$ 5,000,004	$(26,459,080)	$(21,459,076)

Statement of Operations for the Three Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(8,094,616)	10,858,152
Basic and diluted net (loss) per share, Class A	$—	$ (0.03)	$ (0.03)
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,374,881	(1,926,749)	5,301,630
Basic and diluted net (loss) per share, Class B Common Stock	$—	$ (0.03)	$ (0.03)

Statement of Operations for the Nine Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(15,306,965)	3,645,803
Basic and diluted net (loss) per share, Class A	$—	$ (0.05)	$ (0.05)

	As Previously Reported	Adjustment	As Restated
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,424,425	1,494,371	4,918,796
Basic and diluted net (loss) per share, Class B Common Stock	$—	$ (0.05)	$ (0.05)
Statement of Operations for the Year Ended December 31, 2020 (audited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	20,323,974	(11,649,794)	20,505,492
Basic and diluted net (loss) per share, Class A	$—	$ (0.15)	$ (0.08)
Basic and diluted weighted average shares outstanding, Class B Common Stock	2,318,726	2,809,006	5,127,732
Basic and diluted net (loss) per share, Class B Common Stock	$ (0.89)	$ 0.74	$ (0.08)

Statement of Operations for the Three Months Ended March 31, 2021 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	21,693,414	1,956,586	23,650,000
Basic and diluted net (loss) per share, Class A	$—	$ 0.16	$ 0.16
Basic and diluted weighted average shares outstanding, Class B Common Stock	9,043,136	(3,293,136)	5,750,000
Basic and diluted net (loss) per share, Class B Common Stock	$ 0.51	$ (0.35)	$ 0.16

Statement of Operations for the Three Months Ended June 30, 2021 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	20,821,035	2,828,965	23,650,000
Basic and diluted net (loss) per share, Class A	$—	$ (0.16)	$ (0.16)
Basic and diluted weighted average shares outstanding, Class B Common Stock	8,485,715	(2,735,715)	5,750,000
Basic and diluted net (loss) per share, Class B Common Stock	$ (0.54)	$ 0.38	$ (0.16)

Statement of Operations for the Six Months Ended June 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	21,926,782	1,723,218	23,650,000
Basic and diluted weighted average shares outstanding, Class B Common Stock	8,809,768	(3,059,768)	5,750,000

Statement of Cash Flows for the Nine Months Ended September 30, 2020 (unaudited)
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$ 384,250	$ (384,250)	$—

Statement of Cash Flows for the Year Ended December 31, 2020 (audited)
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$ 25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$ (1,224,420)	$ 1,224,420	$—

	As Previously Reported	Adjustment	As Restated
Statement of Cash Flows for the Three Months Ended March 31, 2021 (unaudited)
Change in value of Class A common stock subject to possible redemption	$ 4,641,710	$ (4,641,710)	$—

Statement of Cash Flows for the Six Months Ended June 30, 2021 (unaudited)
Change in value of Class A common stock subject to possible redemption	$ (27,720)	$ 27,720	$—

Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended September 30, 2020 (unaudited)
Sale of 23,000,000 Units, net of underwriting discounts	204,482,544	(204,482,544)	—
Class A common stock subject to possible redemption	(205,177,310)	205,177,310	—
Accretion to common stock subject to redemption amount	—	(25,517,456)	(25,517,456)
Total Stockholders' Equity	5,000,010	(24,822,690)	(19,822,680)

Statement of Changes in Stockholders' Equity (Deficit) for the Year Ended December 30, 2020 (audited)
Change in value of common stock subject to redemption	1,608,670	(1,608,670)	—
Total Stockholders' Equity	5,000,009	(26,431,360)	(21,431,351)

Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended March 31, 2021 (unaudited)
Change in value of common stock subject to redemption	(4,641,710)	(4,641,710)	—
Total Stockholders' Equity	5,000,009	(21,789,650)	(16,789,641)

Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended June 30, 2021 (unaudited)
Change in value of common stock subject to redemption	4,669,430	(4,669,430)	—
Total Stockholders' Equity	5,000,004	(26,459,080)	(21,459,076)

NOTE 2 — RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

Amendment #1

	As Previously Reported	Adjustments	As Restated Per Amendment #1
Balance sheet as of August 18, 2020
Warrant liability	$—	$13,602,000	$13,602,000
Total Liabilities	7,176,121	13,602,000	20,778,121
Class A Common Stock Subject to Possible Redemption	190,045,060	(13,602,000)	176,443,060
Class A Common Stock	165	136	301
Additional Paid-in Capital	5,000,263	837,220	5,837,483
Accumulated Deficit	(1,000)	(837,356)	(838,356)
	5,000,003	—	5,000,003
Number of Class A common stock subject to redemption	19,004,506	(1,360,200)	17,644,306

Balance sheet as of September 30, 2020 (unaudited)
Warrant liability	$—	$13,135,500	$13,135,500
Total Liabilities	8,126,283	13,135,500	21,261,783
Class A Common Stock Subject to Possible Redemption	218,312,810	(13,135,500)	205,177,310
Class A Common Stock	182	131	313
Additional Paid-in Capital	5,082,496	370,725	5,453,221
Accumulated Deficit	(83,243)	(370,856)	(454,099)
	5,000,010	—	5,000,010
Number of Class A common stock subject to redemption	21,831,281	(1,313,550)	20,517,731

	As Previously Reported	Adjustments	As Restated Per Amendment #1
Balance sheet as of December 31, 2020
Warrant liability	$—	$13,365,500	$13,365,500
Total Liabilities	9,219,008	13,365,500	22,584,508
Class A Common Stock Subject to Possible Redemption	216,934,140	(13,365,500)	203,568,640
Class A Common Stock	196	133	329
Additional Paid-in Capital	6,461,152	600,722	7,061,874
Accumulated Deficit	(1,461,914)	(600,855)	(2,062,769)
	5,000,009	—	5,000,009
Number of Class A common stock subject to redemption	21,693,414	(1,336,550)	20,356,864

Statement of Operations for the Three months ended September 30, 2020 (unaudited)
Change in fair value of warrant liability	—	466,499	466,499
Transaction costs	—	(837,355)	(837,355)
Net loss	$(82,243)	$(370,856)	$(453,099)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	—	18,952,768	18,952,768
Basic and diluted net earnings per share, common stock subject to possible redemption	0.00	—	0.00
Weighted average non-redeemable common shares outstanding, basic and diluted	5,952,197	(2,577,316)	3,374,881
Basic and diluted net loss per non-redeemable common share	$(0.02)	0.02	0.00

Statement of Operations for the Nine months ended September 30, 2020 (unaudited)
Change in fair value of warrant liability	—	466,499	466,499
Transaction costs	—	(837,355)	(837,355)
Net loss	$(82,243)	$(370,856)	$(453,099)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	15,112,852	3,839,915	18,952,768
Basic and diluted net earnings per share, common stock subject to possible redemption	0.00	—	0.00
Weighted average non-redeemable common shares outstanding, basic and diluted	3,895,358	(470,933)	3,424,425
Basic and diluted net loss per non-redeemable common share	(0.02)	0.02	0.00

Statement of Operations for the Year ended December 31, 2020
Change in fair value of warrant liability	—	236,500	236,500
Transaction costs	—	(837,355)	(837,355)
Net loss	$(1,460,914)	$(600,855)	$(2,061,769)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	16,131,141	4,192,832	20,323,974
Basic and diluted net earnings per share, common stock subject to possible redemption	0.00	—	0.00
Weighted average non-redeemable common shares outstanding, basic and diluted	4,542,198	(2,223,472)	2,318,726
Basic and diluted net loss per non-redeemable common share	$(0.32)	(0.57)	(0.89)
Cash Flow Statement for the Nine months ended September 30, 2020 (unaudited)
Net loss	$(82,243)	$(370,856)	$(453,099)
Allocation of initial public offering costs	—	837,356	837,356
Initial classification of warrant liability	—	13,602,000	13,602,000
Initial classification of common stock subject to possible redemption	218,395,060	(13,602,000)	204,793,060
Change in value of common stock subject to possible redemption	(82,250)	466,500	384,250

	As Previously Reported	Adjustments	As Restated Per Amendment #1
Cash Flow Statement for the Year ended December 31, 2020 (audited)
Net loss	$(1,460,914)	$(600,856)	$(2,061,770)
Allocation of initial public offering costs	—	837,356	837,356
Initial classification of warrant liability	—	13,602,000	13,602,000
Initial classification of common stock subject to possible redemption	218,395,060	(13,602,000)	204,793,060
Change in value of common stock subject to possible redemption	(1,460,920)	236,500	(1,224,420)

Amendment #2

The impact of the restatement on the Company’s financial statements is reflected in the following table.

	As Reported Per Amendment #1	Adjustment	As Restated Per Amendment #2
Balance Sheet as of August 18, 2020
Class A common stock subject to possible redemption	$176,443,060	$23,556,940	$200,000,000
Class A common stock	$301	$(236)	$65
Additional paid-in capital	$5,837,483	$(5,837,483)	$—
Accumulated deficit	$(838,356)	$(17,719,221)	$(18,557,577)
Total Stockholders' Equity (Deficit)	$5,000,003	$(23,556,940)	$(18,556,937)

Balance Sheet as of September 30, 2020 (unaudited)
Class A common stock subject to possible redemption	$205,177,310	$24,822,690	$230,000,000
Class A common stock	$313	$(248)	$65
Additional paid-in capital	$5,453,221	$(5,453,221)	$—
Accumulated deficit	$(454,099)	$(19,369,221)	$(19,823,320)
Total Stockholders' Equity (Deficit)	$5,000,010	$(24,822,690)	$(19,822,680)

	As Reported Per Amendment #1	Adjustment	As Restated Per Amendment #2
Balance Sheet as of December 31, 2020
Class A common stock subject to possible redemption	$203,568,640	$ 26,431,360	$230,000,000
Class A common stock	$ 329	$(264)	$ 65
Additional paid-in capital	$ 7,061,874	$ (7,061,874)	$—
Accumulated deficit	$ (2,062,769)	$ (19,369,222)	$(21,431,991)
Total Stockholders’ Equity (Deficit)	$ 5,000,009	$ (26,431,360)	$(21,431,351)

Statement of Operations for the Three Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(8,094,616)	10,858,152
Basic and diluted net (loss) per share, Class A	$—	$(0.03)	$(0.03)
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,374,881	(1,926,749)	5,301,630
Basic and diluted net (loss) per share, Class B Common Stock	$—	$(0.03)	$(0.03)

Statement of Operations for the Nine Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(15,306,965)	3,645,803
Basic and diluted net (loss) per share, Class A	$—	$(0.05)	$(0.05)
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,424,425	1,494,371	4,918,796
Basic and diluted net (loss) per share, Class B Common Stock	$—	$(0.05)	$(0.05)

Statement of Operations for the Year Ended December 31, 2020
Basic and diluted weighted average shares outstanding, Class A Common Stock	20,323,974	(11,649,794)	8,674,180
Basic and diluted net (loss) per share, Class A	$—	$(0.15)	$(0.15)
Basic and diluted weighted average shares outstanding, Class B Common Stock	2,318,726	2,809,006	5,127,732
Basic and diluted net (loss) per share, Class B Common Stock	$(0.89)	$0.74	$(0.15)

Statement of Cash Flows for the Nine Months Ended September 30, 2020 (unaudited)
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$ 25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$384,250	$(384,250)	$—

Statement of Cash Flows for the Year Ended December 31, 2020
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$(1,224,420)	$1,224,420	$—

	As Reported Per Amendment #1	Adjustment	As Restated Per Amendment #2
Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended September 30, 2020 (unaudited)
Sale of 23,000,000 Units, net of underwriting discounts	$204,482,544	$(204,482,544)	$—
Class A common stock subject to possible redemption	$(205,177,310)	$ 205,177,310	$—
Accretion to common stock subject to redemption amount	$—	$(25,517,456)	$(25,517,456)
Total Stockholders' Equity	5,000,010	(24,822,690)	(19,822,680)

Statement of Changes in Stockholders' Equity (Deficit) for the Year Ended December 30, 2020
Change in value of common stock subject to redemption	$1,608,670	$(1,608,670)	$—
Sale of 23,000,000 Units, net of underwriting discounts	$204,482,544	$(204,482,544)	$—
Class A common stock subject to possible redemption	$(205,177,310)	$205,177,310	$—
Accretion to common stock subject to redemption amount	$—	$(25,517,456)	$(25,517,456)
Total Stockholders' Equity	$5,000,009	$(26,431,360)	$(21,431,351)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (FY)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Principles of Consolidation

Emerging Growth Company

Use of Estimates

Cash and Cash Equivalents

Marketable Securities Held in Trust Account

Class A Common Stock Subject to Possible Redemption

At September 30, 2021, the Class A common stock reflected in the condensed consolidated balance sheet are reconciled in the following table:

Gross proceeds			$230,000,000
Less:
Proceeds allocated to Public Warrants			$ (13,225,000)
Class A common stock issuance costs			$ 12,292,456
Plus:
Accretion of carrying value to redemption value			$ 25,517,456
Class A common stock subject to possible redemption			$230,000,000

Warrant Liabilities

Income Taxes

Net Income (Loss) per Common Share

The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts):

	Three Months Ended September 30, 2021		Three Months Ended September 30, 2020 (As Restated)		Nine Months Ended September 30, 2021		Nine Months Ended September 30, 2020 (As Restated)
	Class A	Class B	Class A	Class B	Class A	Class B	Class A	Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$ 582,608	$ 141,649	$ (304,448)	$ (148,650)	$ 560,306	$ 136,226	$ (192,876)	$ (260,222)
Denominator:
Basic and diluted weighted average stock outstanding	23,650,000	5,750,000	10,858,152	5,301,630	23,650,000	5,750,000	3,645,803	4,918,796
Basic and diluted net income (loss) per common stock	$ 0.02	$ 0.02	$ (0.03)	$ (0.03)	$ 0.02	$ 0.02	$ (0.05)	$ (0.05)

Concentration of Credit Risk

Fair value of Financial Instruments

Recent Accounting Standards

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Emerging Growth Company

Use of Estimates

Cash and Cash Equivalents

Marketable Securities Held in Trust Account

At December 31, 2020, substantially all of the assets held in the Trust Account were held in money market funds which are invested primarily in U.S. Treasury Securities.

Class A Common Stock Subject to Possible Redemption (Restated – See Note 2 – Amendment #2)

The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC 480. Class A common stock subject to mandatory redemption are classified as a liability instrument and are measured at fair value. Conditionally redeemable common stock (including common stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, common stock is classified as shareholders’ equity. The Company’s Class A common stock feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at December 31, 2020, Class A common stock subject to possible redemption are presented as temporary equity, outside of the stockholders’ equity section of the Company’s condensed consolidated balance sheet.

At December 31, 2020, the Class A common stock reflected in the condensed consolidated balance sheet are reconciled in the following table:

Gross proceeds			$230,000,000
Less:
Proceeds allocated to Public Warrants			$(13,225,000)
Class A common stock issuance costs			$(12,292,456)
Plus:
Accretion of carrying value to redemption value			$ 25,517,456
Class A common stock subject to possible redemption			$230,000,000

Warrant Liability

Income Taxes

ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2020 and 2019. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.

Net Loss Per Common Share (Restated – See Note 2 – Amendment #1)

	Year ended December 31, 2020	For the Period from December 23, 2019 (Inception) through December 31, 2019
	(As Restated)
Common stock subject to possible redemption
Numerator: Earnings allocable to Common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account
Less: Income taxes and franchise fees	$ (11,254)	$—
Net loss allocable to shares subject to possible redemption	$—	$—
Denominator: Weighted Average Common stock subject to possible redemption
Basic and diluted weighted average shares outstanding	21,833,901	—
Basic and diluted net income per share	$ 0.00	$—

	Year ended December 31, 2020	For the Period from December 23, 2019 (Inception) through December 31, 2019
	(As Restated)
Non-Redeemable Common Stock
Numerator: Net Loss minus Net Earnings
Net loss	$(2,061,769)	$(1,000)
Net loss allocable to Common stock subject to possible redemption	—	—
Non-Redeemable Net Loss	$(2,061,769)	$(1,000)
Denominator: Weighted Average Non-Redeemable Common Stock
Basic and diluted weighted average shares outstanding	$2,318,726	—
Basic and diluted net loss per share	$ (0.89)	$ (0.00)

Net Income (Loss) Per Common Share (Restated – See Note 2 – Amendment #2)

The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts):

	For the Year Ended December 31, 2020
	Class A	Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$(1,295,774)	$(765,995)
Denominator:
Basic and diluted weighted average stock outstanding	8,674,180	5,127,732
Basic and diluted net income (loss) per common stock	$ (0.15)	$ (0.15)

Concentration of Credit Risk

Fair value of Financial Instruments

The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature.

Fair Value Measurements

•	Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets;

•	Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and

•	Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Derivative Financial Instruments

Recent Accounting Standards

Management does not believe that any recently issued, but not yet effective, accounting standards update, if currently adopted, would have a material effect on the Company’s financial statements.

INITIAL PUBLIC OFFERING (FY)	9 Months Ended	12 Months Ended
INITIAL PUBLIC OFFERING (FY)	Sep. 30, 2021	Dec. 31, 2020
INITIAL PUBLIC OFFERING [Abstract]
INITIAL PUBLIC OFFERING	NOTE 4. INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 23,000,000 Units, inclusive of 3,000,000 Units sold to the underwriters on August 24, 2020 upon the underwriters’ election to fully exercise their option to purchase additional Units, at a purchase price of $10.00 per Unit. Each Unit consists of one share of Class A common stock and one-half of one redeemable warrant (“Public Warrant”). Each whole Public Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment (see Note 9).	NOTE 4. INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 23,000,000 Units, inclusive of 3,000,000 Units sold to the underwriters on August 24, 2020 upon the underwriters’ election to fully exercise their option to purchase additional Units, at a purchase price of $10.00 per Unit. Each Unit consists of one share of Class A common stock and one-half of one redeemable warrant (“Public Warrant”). Each whole Public Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment (see Note 9).

PRIVATE PLACEMENT (FY)	9 Months Ended	12 Months Ended
PRIVATE PLACEMENT (FY)	Sep. 30, 2021	Dec. 31, 2020
PRIVATE PLACEMENT [Abstract]
PRIVATE PLACEMENT	NOTE 5. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor and Nomura purchased an aggregate of 650,000 Private Placement Units at a price of $10.00 per Private Placement Unit, for an aggregate purchase price of $6,500,000. Each Private Placement Unit consists of one share of Class A common stock (“Private Placement Share”) and one-half of one redeemable warrant (“Private Placement Warrant”). Each whole Private Placement Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment (see Note 9). A portion of the proceeds from the Private Placement Units were added to the proceeds from the Initial Public Offering held in the Trust Account. The Private Placement Units are identical to the Public Units sold in the Initial Public Offering, except as described in Note 9. If the Company does not complete a Business Combination within the Combination Period, the proceeds of the sale of the Private Placement Units will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and underlying securities will be worthless.	NOTE 5. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor and Nomura purchased an aggregate of 650,000 Private Placement Units at a price of $10.00 per Private Placement Unit, for an aggregate purchase price of $6,500,000. Each Private Placement Unit consists of one share of Class A common stock (“Private Placement Share”) and one-half of one redeemable warrant (“Private Placement Warrant”). Each whole Private Placement Warrant entitles the holder to purchase one share of Class A common stock at a price of $11.50 per share, subject to adjustment (see Note 9). A portion of the proceeds from the Private Placement Units were added to the proceeds from the Initial Public Offering held in the Trust Account. The Private Placement Units are identical to the Public Units sold in the Initial Public Offering, except as described in Note 9. If the Company does not complete a Business Combination within the Combination Period, the proceeds of the sale of the Private Placement Units will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law) and underlying securities will be worthless.

RELATED PARTY TRANSACTIONS (FY)	9 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (FY)	Sep. 30, 2021	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 6. RELATED PARTY TRANSACTIONS Founder Shares On January 10, 2020, the Sponsor purchased 5,000,000 shares (the “Founder’s Shares”) of the Company’s Class B common stock for an aggregate price of $25,000. Subsequently, on February 6, 2020, the Company effected a stock dividend of 0.15 share for each Founder’s Share outstanding, resulting in the Sponsor holding an aggregate of 5,750,000 Founder’s Shares. All share and per-share amounts have been retroactively restated to reflect the stock dividend. The Founder’s Shares included an aggregate of up to 750,000 shares subject to forfeiture to the extent that the underwriters’ over-allotment option was not exercised in full or in part, so that the initial stockholders (including Nomura) would own, on an as-converted basis, 22.03% of the Company’s issued and outstanding shares after the Initial Public Offering (including the Private Placement Shares and assuming the initial stockholders do not purchase any Public Shares in the Initial Public Offering). As a result of the underwriters’ election to exercise their over-allotment option in full on August 24, 2020, the 750,000 Founder’s Shares are no longer subject to forfeiture. The initial stockholders have agreed, subject to limited exceptions, not to transfer, assign or sell any of their Founder’s Shares until the earlier to occur of: (A) six months after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last sale price of the Company’s Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 30 days after a Business Combination, or (y) the date on which the Company completes a liquidation, merger, capital stock exchange, reorganization or other similar transaction that results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Promissory Note — Related Party On January 10, 2020, the Company issued the Promissory Note to Lionheart Equities, LLC, the Sponsor, pursuant to which the Company could borrow up to an aggregate amount of $300,000 to cover expenses related to the Initial Public Offering. The Promissory Note was non-interest bearing and payable on the completion of the Initial Public Offering. The outstanding balance under the Promissory Note of $140,671 was repaid on August 24, 2020. Borrowings under the Promissory Note are no longer available. Administrative Services Agreement The Company entered into an agreement whereby, commencing on the August 14, 2020, the Company will pay the Sponsor a total of $15,000 per month for office space, utilities and secretarial and administrative support. Upon completion of the Business Combination or the Company’s liquidation, the Company will cease paying these monthly fees. For the three and nine months ended September 30, 2021, the Company incurred and paid $45,000 and $135,000 in fees for these services. For the three and nine months ended September 30, 2020, the Company incurred $30,000 in fees for these services. Related Party Loans In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1.0 million of such Working Capital Loans may be convertible into units identical to the Private Placement Units at a price of $10.00 per unit. On February 21, 2021, the Sponsor committed up to $750,000 in loans to the Company for continuing operations to consummate a business combination. The loans are non-interest bearing, unsecured, and to be repaid upon the consummation of a business combination. In the event that a business combination does not occur, then all loaned amounts under this commitment will be forgiven except to the extent that the Company has funds available to it outside the trust account. On July 29, 2021, the Sponsor committed up to an additional $250,000 in loans to the Company for continuing operations to consummate a business combination. The loans are non-interest bearing, unsecured, and to be repaid upon the consummation of a business combination. In the event that a business combination does not occur, then all loaned amounts under this commitment will be forgiven except to the extent that the Company has funds available to it outside the trust account. The Sponsor has committed an aggregate of $1,000,000.	NOTE 6. RELATED PARTY TRANSACTIONS Founder Shares On January 10, 2020, the Sponsor purchased 5,000,000 shares (the “Founder’s Shares”) of the Company’s Class B common stock for an aggregate price of $25,000. Subsequently, on February 6, 2020, the Company effected a stock dividend of 0.15 share for each Founder’s Share outstanding, resulting in the Sponsor holding an aggregate of 5,750,000 Founder’s Shares. All share and per-share amounts have been retroactively restated to reflect the stock dividend. The Founder’s Shares included an aggregate of up to 750,000 shares subject to forfeiture to the extent that the underwriters’ over-allotment option was not exercised in full or in part, so that the initial stockholders (including Nomura) would own, on an as-converted basis, 22.03% of the Company’s issued and outstanding shares after the Initial Public Offering (including the Private Placement Shares and assuming the initial stockholders do not purchase any Public Shares in the Initial Public Offering). As a result of the underwriters’ election to exercise their over-allotment option in full on August 24, 2020, the 750,000 Founder’s Shares are no longer subject to forfeiture. The initial stockholders have agreed, subject to limited exceptions, not to transfer, assign or sell any of their Founder’s Shares until the earlier to occur of: (A) six months after the completion of a Business Combination or (B) subsequent to a Business Combination, (x) if the last sale price of the Company’s Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading day period commencing at least 30 days after a Business Combination, or (y) the date on which the Company completes a liquidation, merger, capital stock exchange, reorganization or other similar transaction that results in all of the Company’s stockholders having the right to exchange their shares of common stock for cash, securities or other property. Promissory Note — Related Party On January 10, 2020, the Company issued the Promissory Note to Lionheart Equities, LLC, the Sponsor, pursuant to which the Company could borrow up to an aggregate amount of $300,000 to cover expenses related to the Initial Public Offering. The Promissory Note was non-interest bearing and payable on the completion of the Initial Public Offering. The outstanding balance under the Promissory Note of $140,671 was repaid on August 24, 2020. Administrative Services Agreement The Company entered into an agreement whereby, commencing on the August 14, 2020, the Company will pay the Sponsor a total of $15,000 per month for office space, utilities and secretarial and administrative support. Upon completion of the Business Combination or the Company’s liquidation, the Company will cease paying these monthly fees. For the year ended December 31, 2020, the Company incurred and paid $66,774 in fees for these services. Related Party Loans In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1 million of such Working Capital Loans may be convertible into units identical to the Private Placement Units at a price of $10.00 per unit.

COMMITMENTS AND CONTINGENCIES (FY)	9 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (FY)	Sep. 30, 2021	Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 7. COMMITMENTS AND CONTINGENCIES Registration Rights Pursuant to a registration rights agreement entered into on August 13, 2020, the holders of the Founder’s Shares, Private Placement Units, Private Placement Shares, Private Placement Warrants, securities issuable pursuant to the forward purchase agreement (discussed below), the units that may be issued upon conversion of Working Capital Loans, the shares of Class A common stock and the warrants issued as part of such units (and any shares of Class A common stock issuable upon the exercise of the Private Placement Warrants and warrants included as part of the units that may be issued upon conversion of Working Capital Loans and upon conversion of the Founder’s Shares) will be entitled to registration rights requiring the Company to register such securities for resale (in the case of the Founder’s Shares, only after conversion to the Company’s Class A common stock). The holders of the majority of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. The registration rights agreement does not contain liquidating damages or other cash settlement provisions resulting from delays in registering the Company’s securities. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters are entitled to a deferred fee of $0.35 per Unit, or $8,050,000 in the aggregate. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Forward Purchase Agreement Nomura entered into a forward purchase agreement with the Company, which provides for the purchase by Nomura of the Company’s Public Shares for an aggregate purchase price of up to $100.0 million through, other than as described below, open market purchases or privately negotiated transactions with one or more third parties. In lieu of purchasing Public Shares in the open market or privately negotiated transactions, up to $85.0 million of such aggregate purchase price may instead be in the form of an investment in the Company’s equity securities on terms to be mutually agreed between Nomura and the Company, to occur concurrently with the closing of a Business Combination. In consideration of the forward purchase commitment, the Company will pay to Nomura (i) an amount equal to 2% of the aggregate purchase price of the purchases or investment requested by the Company pursuant to the forward purchase agreement (the “commitment fee”) plus (ii) an amount equal to the internal charges and carrying costs incurred by Nomura in connection with the forward purchase commitment (the “commitment carrying costs”) on a monthly basis during the period from and including the date the Company executes a definitive agreement for a Business Combination through the earlier of (x) the consummation of a Business Combination and (y) the date the Company notifies Nomura in writing that the Company does not require Nomura to provide the forward purchase commitment. Up to $1.0 million of aggregate commitment carrying costs, to the extent timely paid pursuant to the forward purchase agreement, may be credited against the commitment fee. If the Company requests that Nomura purchase or invest the full $100.0 million forward purchase commitment pursuant to the forward purchase agreement, a maximum of $1.0 million of the commitment carrying costs will not be credited toward the commitment fee. The decision to make such an investment in other equity securities will not reduce the aggregate purchase price. However, Nomura will be excused from its purchase obligation in connection with a specific business combination unless, within five business days following written notice delivered by the Company of its intention to enter into such Business Combination, Nomura notifies the Company that it has decided to proceed with the purchase in whole or in part. Nomura may decide not to proceed with the purchase for any reason, including, without limitation, if it has determined that such purchase would constitute a conflict of interest. Nomura will also be restricted from making purchases if they are in possession of any material nonpublic information not disclosed to the seller or if such purchases are prohibited by Regulation M under the Exchange Act. Nomura has also indicated its intent, if so requested by the Company, to use its commercially reasonable efforts to underwrite, arrange and/or syndicate up to $400 million of additional financing for the Company in the form of equity or debt (or a combination thereof) in connection with a Business Combination, subject to market conditions and on terms and conditions satisfactory in all respects to Nomura in its sole judgment and determination. Right of First Refusal The Company has agreed that, if Nomura offers to purchase any securities under the forward purchase agreement, it will have a “right of first refusal” to act as a bookrunner on any capital markets transaction issued in order to complete a Business Combination. In addition, so long as the investor owns 5% or more of the outstanding common stock of the post-business combination company on a fully-diluted basis, the Sponsor has agreed to use its best efforts and influence on the successor company to offer the investor a bookrunner role on any capital markets transaction. Any such bookrunner role will be pursuant to a separate agreement containing terms and conditions customary for the investor and mutually agreed upon by the Company or its successor company, as applicable. Notwithstanding the foregoing, the right of first refusal will not have a duration of more than three years from the date of commencement of sales of the Initial Public Offering.	NOTE 7. COMMITMENTS AND CONTINGENCIES Registration Rights Pursuant to a registration rights agreement entered into on August 13, 2020, the holders of the Founder’s Shares, Private Placement Units, Private Placement Shares, Private Placement Warrants, securities issuable pursuant to the forward purchase agreement (discussed below), the units that may be issued upon conversion of Working Capital Loans, the shares of Class A common stock and the warrants issued as part of such units (and any shares of Class A common stock issuable upon the exercise of the Private Placement Warrants and warrants included as part of the units that may be issued upon conversion of Working Capital Loans and upon conversion of the Founder’s Shares) will be entitled to registration rights requiring the Company to register such securities for resale (in the case of the Founder’s Shares, only after conversion to the Company’s Class A common stock). The holders of the majority of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. The registration rights agreement does not contain liquidating damages or other cash settlement provisions resulting from delays in registering the Company’s securities. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters are entitled to a deferred fee of $0.35 per Unit, or $8,050,000 in the aggregate. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Forward Purchase Agreement Nomura entered into a forward purchase agreement with the Company, which provides for the purchase by Nomura of the Company’s Public Shares for an aggregate purchase price of up to $100.0 million through, other than as described below, open market purchases or privately negotiated transactions with one or more third parties. In lieu of purchasing Public Shares in the open market or privately negotiated transactions, up to $85.0 million of such aggregate purchase price may instead be in the form of an investment in the Company’s equity securities on terms to be mutually agreed between Nomura and the Company, to occur concurrently with the closing of a Business Combination. In consideration of the forward purchase commitment, the Company will pay to Nomura (i) an amount equal to 2% of the aggregate purchase price of the purchases or investment requested by the Company pursuant to the forward purchase agreement (the “commitment fee”) plus (ii) an amount equal to the internal charges and carrying costs incurred by Nomura in connection with the forward purchase commitment (the “commitment carrying costs”) on a monthly basis during the period from and including the date the Company executes a definitive agreement for a Business Combination through the earlier of (x) the consummation of a Business Combination and (y) the date the Company notifies Nomura in writing that the Company does not require Nomura to provide the forward purchase commitment. Up to $1.0 million of aggregate commitment carrying costs, to the extent timely paid pursuant to the forward purchase agreement, may be credited against the commitment fee. If the Company requests that Nomura purchase or invest the full $100.0 million forward purchase commitment pursuant to the forward purchase agreement, a maximum of $1.0 million of the commitment carrying costs will not be credited toward the commitment fee. The decision to make such an investment in other equity securities will not reduce the aggregate purchase price. However, Nomura will be excused from its purchase obligation in connection with a specific business combination unless, within five business days following written notice delivered by the Company of its intention to enter into such Business Combination, Nomura notifies the Company that it has decided to proceed with the purchase in whole or in part. Nomura may decide not to proceed with the purchase for any reason, including, without limitation, if it has determined that such purchase would constitute a conflict of interest. Nomura will also be restricted from making purchases if they are in possession of any material nonpublic information not disclosed to the seller or if such purchases are prohibited by Regulation M under the Exchange Act. Nomura has also indicated its intent, if so requested by the Company, to use its commercially reasonable efforts to underwrite, arrange and/or syndicate up to $400 million of additional financing for the Company in the form of equity or debt (or a combination thereof) in connection with a Business Combination, subject to market conditions and on terms and conditions satisfactory in all respects to Nomura in its sole judgment and determination. Right of First Refusal The Company has agreed that, if Nomura offers to purchase any securities under the forward purchase agreement, it will have a “right of first refusal” to act as a bookrunner on any capital markets transaction issued in order to complete a Business Combination. In addition, so long as the investor owns 5% or more of the outstanding common stock of the post-business combination company on a fully-diluted basis, the Sponsor has agreed to use its best efforts and influence on the successor company to offer the investor a bookrunner role on any capital markets transaction. Any such bookrunner role will be pursuant to a separate agreement containing terms and conditions customary for the investor and mutually agreed upon by the Company or its successor company, as applicable. Notwithstanding the foregoing, the right of first refusal will not have a duration of more than three years from the date of commencement of sales of the Initial Public Offering. Advisory Agreement On October 16, 2020, the Company entered into an agreement with a service provider, pursuant to which the service provider will provide the Company with financial advisory services in connection with a potential acquisition (the “Acquisition”) and serve as the placement agent for the Company in connection with the sale of the Company’s equity or equity-linked securities (the “Securities”). The Company agreed to pay the service provider a cash fee of $7,350,000 as it relates to the financial advisory services, payable at the closing of such Acquisition and a cash fee equal to (i) 50% of 4.5% of the gross proceeds of the total Securities sold in the Acquisition , if there are only two advisors and (ii) 33.33% of 6% of the of the gross proceeds of the total Securities sold in the Acquisition, if there are only three advisors, however, shall not be less than 2% of the gross proceeds of the total Securities sold in the Acquisition. As of December 31, 2020, no amounts were incurred under this agreement.

PERMANENT EQUITY AND TEMPORARY EQUITY (FY)	9 Months Ended	12 Months Ended
PERMANENT EQUITY AND TEMPORARY EQUITY (FY)	Sep. 30, 2021	Dec. 31, 2020
STOCKHOLDER'S EQUITY
PERMANENT EQUITY AND TEMPORARY EQUITY	NOTE 8. STOCKHOLDER’S EQUITY Preferred Stock — On January 30, 2020, the Company amended Certificate of Incorporation such that the Company is authorized to issue 1,000,000 shares of preferred stock with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s Board of Directors. At September 30, 2021 and December 31, 2020, there were no shares of preferred stock issued or outstanding. The Company had no issued or outstanding shares of preferred stock. Class A Common Stock — On January 30, 2020, the Company amended its Certificate of Incorporation such that the Company is authorized to issue 100,000,000 shares of Class A common stock with a par value of $0.0001 per share. Holders of Class A common stock are entitled to one vote for each share. At September 30, 2021 and December 31, 2020, there were 650,000 shares of Class A common stock issued and outstanding, excluding 23,000,000 shares of Class A common stock subject to possible redemption which are presented as temporary equity Class B Common Stock — On January 30, 2020, the Company amended its Certificate of Incorporation such that the Company is authorized to issue 10,000,000 shares of common stock with a par value of $0.0001 per share. Holders of Class B common stock are entitled to one vote for each share. At September 30, 2021 and December 31, 2020, there were 5,750,000 shares of common stock issued and outstanding. Holders of Class A common stock and Class B common stock are entitled to one vote for each share. Holders of Class A common stock and Class B common stock will vote together as a single class on all matters submitted to a vote of stockholders, except as required by law. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination on a one-for-one basis, subject to adjustment. In the case that additional shares of Class A common stock, or equity-linked securities, are issued or deemed issued in excess of the amounts offered in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which shares of Class B common stock shall convert into shares of Class A common stock will be adjusted (unless the holders of a majority of the outstanding shares of Class B common stock agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of shares of Class A common stock issuable upon conversion of all shares of Class B common stock will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of all shares of common stock outstanding upon the completion of the Initial Public Offering plus all shares of Class A common stock and equity-linked securities issued or deemed issued in connection with a Business Combination (excluding any shares or equity-linked securities issued, or to be issued, to any seller in a Business Combination).	NOTE 8. PERMANENT EQUITY AND TEMPORARY EQUITY (Restated – See Note 2 – Amendment #2) Preferred Stock — On January 30, 2020, the Company amended Certificate of Incorporation such that the Company is authorized to issue 1,000,000 shares of preferred stock with a par value of $0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s Board of Directors. At December 31, 2020 and 2019, there were no shares of preferred stock issued or outstanding. The Company had no authorized, issued or outstanding shares of preferred stock. Class A Common Stock — On January 30, 2020, the Company amended its Certificate of Incorporation such that the Company is authorized to issue 100,000,000 shares of Class A common stock with a par value of $0.0001 per share. Holders of Class A common stock are entitled to one vote for each share. At December 31, 2020 and 2019, there were 650,000 and no shares of Class A common stock issued and outstanding, excluding 23,000,000 and no shares of Class A common stock subject to possible redemption, respectively. Class B Common Stock — On January 30, 2020, the Company amended its Certificate of Incorporation such that the Company is authorized to issue 10,000,000 shares of common stock with a par value of $0.0001 per share. Holders of Class B common stock are entitled to one vote for each share. At December 31, 2020 and 2019, there were 5,750,000 and no shares of common stock issued and outstanding, respectively. Holders of Class A common stock and Class B common stock are entitled to one vote for each share. Holders of Class A common stock and Class B common stock will vote together as a single class on all matters submitted to a vote of stockholders, except as required by law. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination on a one-for-one basis, subject to adjustment. In the case that additional shares of Class A common stock, or equity-linked securities, are issued or deemed issued in excess of the amounts offered in the Initial Public Offering and related to the closing of a Business Combination, the ratio at which shares of Class B common stock shall convert into shares of Class A common stock will be adjusted (unless the holders of a majority of the outstanding shares of Class B common stock agree to waive such adjustment with respect to any such issuance or deemed issuance) so that the number of shares of Class A common stock issuable upon conversion of all shares of Class B common stock will equal, in the aggregate, on an as-converted basis, 20% of the sum of the total number of all shares of common stock outstanding upon the completion of the Initial Public Offering plus all shares of Class A common stock and equity-linked securities issued or deemed issued in connection with a Business Combination (excluding any shares or equity-linked securities issued, or to be issued, to any seller in a Business Combination).

- Definition

+ References

+ Details

WARRANT LIABILITY (FY)

12 Months Ended

Dec. 31, 2020

WARRANT LIABILITY

WARRANT LIABILITIES

NOTE 9. WARRANT LIABILITY

The Company has agreed that as soon as practicable, but in no event later than 30 days, after the closing of a Business Combination, it will use its best efforts to file with the SEC a registration statement for the registration under the Securities Act of the shares of Class A common stock issuable upon exercise of the warrants and thereafter will use its reasonable best efforts to cause the same to become effective within 60 business days following the Business Combination and to maintain a current prospectus relating to the Class A common stock issuable upon exercise of the warrants, until the expiration of the warrants in accordance with the provisions of the warrant agreement. If a registration statement covering the shares of Class A common stock issuable upon exercise of the warrants is not effective by the 60th business day after the closing of a Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption. If that exemption, or another exemption, is not available, holders will not be able to exercise their warrants on a cashless basis.

Once the warrants become exercisable, the Company may redeem the Public Warrants:

•	in whole and not in part;

•	at a price of $0.01 per warrant;

•	upon not less than 30 days’ prior written notice of redemption to each warrant holder; and

•

Private Placement Units or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers of the Private Placement Units or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants.

INCOME TAX (FY)

12 Months Ended

Dec. 31, 2020

INCOME TAX

INCOME TAX

NOTE 10 — INCOME TAX

The Company’s net deferred tax assets (liability) at December 31, 2020 and 2019 are as follows:

	December 31, 2020	December 31, 2019
Deferred tax assets (liability)
Net operating loss carryforward	$ 306,991	$ 210
Total deferred tax assets	306,991	210
Valuation Allowance	(306,991)	(210)
Deferred tax assets (liability)	$—	$—

The income tax provision for the year ended December 31, 2020 and for the period from December 23, 2019 (inception) through December 31, 2019 consists of the following:

	December 31, 2020	December 31, 2019
Federal
Current	$—	$—
Deferred	(306,781)	(210)

State and Local
Current	—	—
Deferred	—	—

Change in valuation allowance	306,781	210

Income tax provision	$—	$—

As of December 31, 2020 and 2019, the Company had $1,461,863 and $1,000 of U.S. federal and state net operating loss carryovers available to offset future taxable income, respectively.

In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. For the year ended December 31, 2020, the change in the valuation allowance was $306,781. For the period from December 23, 2019 (inception) through December 31, 2019, the change in the valuation allowance was $210.

A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2020 and 2019 is as follows:

	December 31, 2020	December 31, 2019
Statutory federal income tax rate	21.0%	21.0%
State taxes, net of federal tax benefit	—	—
Change in fair value of warrant liability	(6.1)%	—
Valuation allowance	(14.9)	(21.0)
Income tax provision	0.0%	0.0%

The Company files income tax returns in the U.S. federal jurisdiction and is subject to examination by the various taxing authorities. The Company’s tax returns since inception remain open to examination by the taxing authorities.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 270
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-URI http://asc.fasb.org/topic&trid=2144680

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

FAIR VALUE MEASUREMENTS (FY)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS

NOTE 10. FAIR VALUE MEASUREMENTS

Level 1:

Level 2:

Level 3:

Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.

At September 30, 2021, there were 11,500,000 Public Warrants and 325,000 Private Placement Warrants outstanding.

Description	Level	September 30, 2021	December 31, 2020
Assets:
Marketable securities held in Trust Account	1	$230,008,192	$230,011,254
Liabilities
Warrant Liability – Public Warrants	1	9,890,000	12,995,000
Warrant Liability – Private Warrants	3	286,000	370,500

The key inputs into the Monte Carlo simulation model for the Private Placement Warrants were as follows at December 31, 2020 and September 30, 2021:

Input	September 30, 2021	December 31, 2020
Risk-free interest rate	1.04%	0.51%
Trading days per year	250	252
Expected volatility	14.0%	15.8%
Exercise price	$11.50	$11.50
Stock Price	$9.91	$10.08

The following table presents the changes in the fair value of warrant liabilities:

	Private Placement	Public	Warrant liabilities
December 31, 2020	$ 370,500	$12,995,000	$13,365,500
Change in fair value	(133,250)	(4,715,000)	(4,848,250)
Fair value as of March 31, 2021	237,250	8,280,000	8,517,250
Change in fair value	84,500	2,645,000	2,729,500
Fair value as of June 30, 2021	321,750	10,925,000	11,246,750
Change in fair value	(35,750)	(1,035,000)	(1,070,750)
Fair value as of September 30, 2021	$ 286,000	$ 9,890,000	$ 10,176,000

NOTE 11. FAIR VALUE MEASUREMENTS

Level 1:

Level 2:

Level 3:

Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.

Description	Level	December 31, 2020	December 31, 2019
Assets:
Marketable securities held in Trust Account	1	$230,011,254	$—

Liabilities:
Warrant Liability – Public Warrants	1	12,995,000
Warrant Liability – Private Placement Warrants	3	370,500

The key inputs into the Monte Carlo simulation model for the Private Placement Warrants and Public Warrants were as follows at initial measurement, September 30, 2020 and December 31, 2020:

Input	August 13, 2020	September 30, 2020	December 31, 2020
Risk-free interest rate	0.42%	0.38%	0.51%
Trading days per year	252	252	252
Expected volatility	20.6%	20.4%	15.8%
Exercise price	$11.50	$11.50	$11.50
Stock Price	$ 9.43	$ 9.41	$ 10.08

The following table presents the changes in the fair value of warrant liabilities:

	Private Placement	Public	Warrant Liabilities
Fair value as of December 23, 2019 (inception)	$ —	$ —	$ —
Initial measurement on August 18, 2020 and over-allotment on August 20, 2020	377,000	13,225,000	13,602,000
Change in valuation inputs or other assumptions	(6,500)	(230,000)	(236,500)
Fair value as of December 31, 2020	$370,500	$12,995,000	$13,365,500

For the period ending December 31, 2020, a total of $13,255,000 was transferred out of Level 3 to Level 1.

- Definition

+ References + Details

SUBSEQUENT EVENTS (FY)	9 Months Ended	12 Months Ended
SUBSEQUENT EVENTS (FY)	Sep. 30, 2021	Dec. 31, 2020
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 11. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, other than described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. On November 10, 2021, the Company filed with the U.S. Securities and Exchange Commission (“SEC”) in preliminary form a registration statement on Form S-4 (the “Registration Statement”) which contains a preliminary proxy statement/prospectus, in connection with the proposed business combination between the Company and MSP Recovery announced on July 12, 2021. While the Registration Statement has not yet become effective and the information contained therein is subject to change, it provides important information about MSP Recovery, LCAP, and the proposed business combination.	NOTE 12. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, other than described below and in Note 2, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. On February 21, 2021, the Sponsor committed up to $750,000 in loans to the Company for continuing operations to consummate a business combination. The loans are non-interest bearing, unsecured, and to be repaid upon the consummation of a business combination. In the event that a business combination does not occur, then all loaned amounts under this commitment will be forgiven except to the extent that the Company has funds available to it outside the trust account.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Q3) (Policies)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Principles of Consolidation

Emerging Growth Company

Use of Estimates

Cash and Cash Equivalents

Marketable Securities Held in Trust Account

At December 31, 2020, substantially all of the assets held in the Trust Account were held in money market funds which are invested primarily in U.S. Treasury Securities.

Class A Common Stock Subject to Possible Redemption

At September 30, 2021, the Class A common stock reflected in the condensed consolidated balance sheet are reconciled in the following table:

Gross proceeds			$230,000,000
Less:
Proceeds allocated to Public Warrants			$ (13,225,000)
Class A common stock issuance costs			$ 12,292,456
Plus:
Accretion of carrying value to redemption value			$ 25,517,456
Class A common stock subject to possible redemption			$230,000,000

Class A Common Stock Subject to Possible Redemption (Restated – See Note 2 – Amendment #2)

The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC 480. Class A common stock subject to mandatory redemption are classified as a liability instrument and are measured at fair value. Conditionally redeemable common stock (including common stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, common stock is classified as shareholders’ equity. The Company’s Class A common stock feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at December 31, 2020, Class A common stock subject to possible redemption are presented as temporary equity, outside of the stockholders’ equity section of the Company’s condensed consolidated balance sheet.

At December 31, 2020, the Class A common stock reflected in the condensed consolidated balance sheet are reconciled in the following table:

Gross proceeds			$230,000,000
Less:
Proceeds allocated to Public Warrants			$(13,225,000)
Class A common stock issuance costs			$(12,292,456)
Plus:
Accretion of carrying value to redemption value			$ 25,517,456
Class A common stock subject to possible redemption			$230,000,000

Warrant Liability

Warrant Liabilities

Warrant Liability

Income Taxes

ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2020 and 2019. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.

Net Income (Loss) per Common Share

The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts):

	Three Months Ended September 30, 2021		Three Months Ended September 30, 2020 (As Restated)		Nine Months Ended September 30, 2021		Nine Months Ended September 30, 2020 (As Restated)
	Class A	Class B	Class A	Class B	Class A	Class B	Class A	Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$ 582,608	$ 141,649	$ (304,448)	$ (148,650)	$ 560,306	$ 136,226	$ (192,876)	$ (260,222)
Denominator:
Basic and diluted weighted average stock outstanding	23,650,000	5,750,000	10,858,152	5,301,630	23,650,000	5,750,000	3,645,803	4,918,796
Basic and diluted net income (loss) per common stock	$ 0.02	$ 0.02	$ (0.03)	$ (0.03)	$ 0.02	$ 0.02	$ (0.05)	$ (0.05)

Net Loss Per Common Share (Restated – See Note 2 – Amendment #1)

	Year ended December 31, 2020	For the Period from December 23, 2019 (Inception) through December 31, 2019
	(As Restated)
Common stock subject to possible redemption
Numerator: Earnings allocable to Common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account
Less: Income taxes and franchise fees	$ (11,254)	$—
Net loss allocable to shares subject to possible redemption	$—	$—
Denominator: Weighted Average Common stock subject to possible redemption
Basic and diluted weighted average shares outstanding	21,833,901	—
Basic and diluted net income per share	$ 0.00	$—

	Year ended December 31, 2020	For the Period from December 23, 2019 (Inception) through December 31, 2019
	(As Restated)
Non-Redeemable Common Stock
Numerator: Net Loss minus Net Earnings
Net loss	$(2,061,769)	$(1,000)
Net loss allocable to Common stock subject to possible redemption	—	—
Non-Redeemable Net Loss	$(2,061,769)	$(1,000)
Denominator: Weighted Average Non-Redeemable Common Stock
Basic and diluted weighted average shares outstanding	$2,318,726	—
Basic and diluted net loss per share	$ (0.89)	$ (0.00)

Net Income (Loss) Per Common Share (Restated – See Note 2 – Amendment #2)

The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts):

	For the Year Ended December 31, 2020
	Class A	Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$(1,295,774)	$(765,995)
Denominator:
Basic and diluted weighted average stock outstanding	8,674,180	5,127,732
Basic and diluted net income (loss) per common stock	$ (0.15)	$ (0.15)

Concentration of Credit Risk

Fair value of Financial Instruments

The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature.

Recent Accounting Standards

Management does not believe that any recently issued, but not yet effective, accounting standards update, if currently adopted, would have a material effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (FY) (Policies)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Emerging Growth Company

Use of Estimates

Cash and Cash Equivalents

Marketable Securities Held in Trust Account

At December 31, 2020, substantially all of the assets held in the Trust Account were held in money market funds which are invested primarily in U.S. Treasury Securities.

Class A Common Stock Subject to Possible Redemption

At September 30, 2021, the Class A common stock reflected in the condensed consolidated balance sheet are reconciled in the following table:

Gross proceeds			$230,000,000
Less:
Proceeds allocated to Public Warrants			$ (13,225,000)
Class A common stock issuance costs			$ 12,292,456
Plus:
Accretion of carrying value to redemption value			$ 25,517,456
Class A common stock subject to possible redemption			$230,000,000

Class A Common Stock Subject to Possible Redemption (Restated – See Note 2 – Amendment #2)

The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in ASC 480. Class A common stock subject to mandatory redemption are classified as a liability instrument and are measured at fair value. Conditionally redeemable common stock (including common stock that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, common stock is classified as shareholders’ equity. The Company’s Class A common stock feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at December 31, 2020, Class A common stock subject to possible redemption are presented as temporary equity, outside of the stockholders’ equity section of the Company’s condensed consolidated balance sheet.

At December 31, 2020, the Class A common stock reflected in the condensed consolidated balance sheet are reconciled in the following table:

Gross proceeds			$230,000,000
Less:
Proceeds allocated to Public Warrants			$(13,225,000)
Class A common stock issuance costs			$(12,292,456)
Plus:
Accretion of carrying value to redemption value			$ 25,517,456
Class A common stock subject to possible redemption			$230,000,000

Warrant Liability

Warrant Liabilities

Warrant Liability

Income Taxes

ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2020 and 2019. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.

Net Income (Loss) per Common Share

The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts):

	Three Months Ended September 30, 2021		Three Months Ended September 30, 2020 (As Restated)		Nine Months Ended September 30, 2021		Nine Months Ended September 30, 2020 (As Restated)
	Class A	Class B	Class A	Class B	Class A	Class B	Class A	Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$ 582,608	$ 141,649	$ (304,448)	$ (148,650)	$ 560,306	$ 136,226	$ (192,876)	$ (260,222)
Denominator:
Basic and diluted weighted average stock outstanding	23,650,000	5,750,000	10,858,152	5,301,630	23,650,000	5,750,000	3,645,803	4,918,796
Basic and diluted net income (loss) per common stock	$ 0.02	$ 0.02	$ (0.03)	$ (0.03)	$ 0.02	$ 0.02	$ (0.05)	$ (0.05)

Net Loss Per Common Share (Restated – See Note 2 – Amendment #1)

	Year ended December 31, 2020	For the Period from December 23, 2019 (Inception) through December 31, 2019
	(As Restated)
Common stock subject to possible redemption
Numerator: Earnings allocable to Common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account
Less: Income taxes and franchise fees	$ (11,254)	$—
Net loss allocable to shares subject to possible redemption	$—	$—
Denominator: Weighted Average Common stock subject to possible redemption
Basic and diluted weighted average shares outstanding	21,833,901	—
Basic and diluted net income per share	$ 0.00	$—

	Year ended December 31, 2020	For the Period from December 23, 2019 (Inception) through December 31, 2019
	(As Restated)
Non-Redeemable Common Stock
Numerator: Net Loss minus Net Earnings
Net loss	$(2,061,769)	$(1,000)
Net loss allocable to Common stock subject to possible redemption	—	—
Non-Redeemable Net Loss	$(2,061,769)	$(1,000)
Denominator: Weighted Average Non-Redeemable Common Stock
Basic and diluted weighted average shares outstanding	$2,318,726	—
Basic and diluted net loss per share	$ (0.89)	$ (0.00)

Net Income (Loss) Per Common Share (Restated – See Note 2 – Amendment #2)

The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts):

	For the Year Ended December 31, 2020
	Class A	Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$(1,295,774)	$(765,995)
Denominator:
Basic and diluted weighted average stock outstanding	8,674,180	5,127,732
Basic and diluted net income (loss) per common stock	$ (0.15)	$ (0.15)

Concentration of Credit Risk

Fair value of Financial Instruments

The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature.

Fair Value Measurements

•	Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets;

•	Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and

•	Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Derivative Financial Instruments

Recent Accounting Standards

Management does not believe that any recently issued, but not yet effective, accounting standards update, if currently adopted, would have a material effect on the Company’s financial statements.

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Q3) (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

Schedule of impact of the restatement on the Company's financial statements

The impact of the restatement on the Company’s financial statements is reflected in the following table.

	As Previously Reported	Adjustment	As Restated
Balance Sheet as of August 18, 2020 (audited)
Class A common stock subject to possible redemption	$176,443,060	$ 23,556,940	$200,000,000
Class A common stock	$ 301	$ (236)	$ 65
Additional paid-in capital	$ 5,837,483	$ (5,837,483)	$—
Accumulated deficit	$ (838,356)	$(17,719,221)	$(18,557,577)
Total Stockholders' Equity (Deficit)	$ 5,000,003	$(23,556,940)	$(18,556,937)

Balance Sheet as of September 30, 2020 (unaudited)
Class A common stock subject to possible redemption	$205,177,310	$ 24,822,690	$230,000,000
Class A common stock	$ 313	$ (248)	$ 65
Additional paid-in capital	$ 5,453,221	$ (5,453,221)	$—
Accumulated deficit	$ (454,099)	$(19,369,221)	$(19,823,320)
Total Stockholders' Equity (Deficit)	$ 5,000,010	$(24,822,690)	$(19,822,680)

Balance Sheet as of December 31, 2020 (audited)
Class A common stock subject to possible redemption	$203,568,640	$ 26,431,360	$230,000,000
Class A common stock	$ 329	$ (264)	$ 65
Additional paid-in capital	$ 7,061,874	$ (7,061,874)	$—
Accumulated deficit	$ (2,062,769)	$(19,369,222)	$(21,431,991)
Total Stockholders’ Equity (Deficit)	$ 5,000,009	$(26,431,360)	$(21,431,351)

Balance Sheet as of March 31, 2021 (unaudited)
Class A common stock subject to possible redemption	$208,210,350	$ 21,789,650	$230,000,000
Class A common stock	$ 283	$ (218)	$ 65
Additional paid-in capital	$ 2,420,210	$ (2,420,210)	$—
Accumulated deficit	$ 2,578,941	$(19,369,222)	$(16,790,281)
Total Stockholders' Equity (Deficit)	$ 5,000,009	$(21,789,650)	$(16,789,641)

Balance Sheet as June 30, 2021 (unaudited)
Class A common stock subject to possible redemption	$203,540,920	$ 26,459,080	$230,000,000
Class A common stock	$ 330	$ (265)	$ 65
Additional paid-in capital	$ 7,089,593	$ (7,089,593)	$—
Accumulated deficit	$ (2,090,494)	$(19,369,222)	$(21,459,716)
Total Stockholders' Equity (Deficit)	$ 5,000,004	$(26,459,080)	$(21,459,076)

Statement of Operations for the Three Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(8,094,616)	10,858,152
Basic and diluted net (loss) per share, Class A	$—	$ (0.03)	$ (0.03)
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,374,881	(1,926,749)	5,301,630
Basic and diluted net (loss) per share, Class B Common Stock	$—	$ (0.03)	$ (0.03)

Statement of Operations for the Nine Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(15,306,965)	3,645,803
Basic and diluted net (loss) per share, Class A	$—	$ (0.05)	$ (0.05)

	As Previously Reported	Adjustment	As Restated
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,424,425	1,494,371	4,918,796
Basic and diluted net (loss) per share, Class B Common Stock	$—	$ (0.05)	$ (0.05)
Statement of Operations for the Year Ended December 31, 2020 (audited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	20,323,974	(11,649,794)	20,505,492
Basic and diluted net (loss) per share, Class A	$—	$ (0.15)	$ (0.08)
Basic and diluted weighted average shares outstanding, Class B Common Stock	2,318,726	2,809,006	5,127,732
Basic and diluted net (loss) per share, Class B Common Stock	$ (0.89)	$ 0.74	$ (0.08)

Statement of Operations for the Three Months Ended March 31, 2021 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	21,693,414	1,956,586	23,650,000
Basic and diluted net (loss) per share, Class A	$—	$ 0.16	$ 0.16
Basic and diluted weighted average shares outstanding, Class B Common Stock	9,043,136	(3,293,136)	5,750,000
Basic and diluted net (loss) per share, Class B Common Stock	$ 0.51	$ (0.35)	$ 0.16

Statement of Operations for the Three Months Ended June 30, 2021 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	20,821,035	2,828,965	23,650,000
Basic and diluted net (loss) per share, Class A	$—	$ (0.16)	$ (0.16)
Basic and diluted weighted average shares outstanding, Class B Common Stock	8,485,715	(2,735,715)	5,750,000
Basic and diluted net (loss) per share, Class B Common Stock	$ (0.54)	$ 0.38	$ (0.16)

Statement of Operations for the Six Months Ended June 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	21,926,782	1,723,218	23,650,000
Basic and diluted weighted average shares outstanding, Class B Common Stock	8,809,768	(3,059,768)	5,750,000

Statement of Cash Flows for the Nine Months Ended September 30, 2020 (unaudited)
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$ 384,250	$ (384,250)	$—

Statement of Cash Flows for the Year Ended December 31, 2020 (audited)
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$ 25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$ (1,224,420)	$ 1,224,420	$—

	As Previously Reported	Adjustment	As Restated
Statement of Cash Flows for the Three Months Ended March 31, 2021 (unaudited)
Change in value of Class A common stock subject to possible redemption	$ 4,641,710	$ (4,641,710)	$—

Statement of Cash Flows for the Six Months Ended June 30, 2021 (unaudited)
Change in value of Class A common stock subject to possible redemption	$ (27,720)	$ 27,720	$—

Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended September 30, 2020 (unaudited)
Sale of 23,000,000 Units, net of underwriting discounts	204,482,544	(204,482,544)	—
Class A common stock subject to possible redemption	(205,177,310)	205,177,310	—
Accretion to common stock subject to redemption amount	—	(25,517,456)	(25,517,456)
Total Stockholders' Equity	5,000,010	(24,822,690)	(19,822,680)

Statement of Changes in Stockholders' Equity (Deficit) for the Year Ended December 30, 2020 (audited)
Change in value of common stock subject to redemption	1,608,670	(1,608,670)	—
Total Stockholders' Equity	5,000,009	(26,431,360)	(21,431,351)

Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended March 31, 2021 (unaudited)
Change in value of common stock subject to redemption	(4,641,710)	(4,641,710)	—
Total Stockholders' Equity	5,000,009	(21,789,650)	(16,789,641)

Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended June 30, 2021 (unaudited)
Change in value of common stock subject to redemption	4,669,430	(4,669,430)	—
Total Stockholders' Equity	5,000,004	(26,459,080)	(21,459,076)

	As Previously Reported	Adjustments	As Restated Per Amendment #1
Balance sheet as of August 18, 2020
Warrant liability	$—	$13,602,000	$13,602,000
Total Liabilities	7,176,121	13,602,000	20,778,121
Class A Common Stock Subject to Possible Redemption	190,045,060	(13,602,000)	176,443,060
Class A Common Stock	165	136	301
Additional Paid-in Capital	5,000,263	837,220	5,837,483
Accumulated Deficit	(1,000)	(837,356)	(838,356)
	5,000,003	—	5,000,003
Number of Class A common stock subject to redemption	19,004,506	(1,360,200)	17,644,306

Balance sheet as of September 30, 2020 (unaudited)
Warrant liability	$—	$13,135,500	$13,135,500
Total Liabilities	8,126,283	13,135,500	21,261,783
Class A Common Stock Subject to Possible Redemption	218,312,810	(13,135,500)	205,177,310
Class A Common Stock	182	131	313
Additional Paid-in Capital	5,082,496	370,725	5,453,221
Accumulated Deficit	(83,243)	(370,856)	(454,099)
	5,000,010	—	5,000,010
Number of Class A common stock subject to redemption	21,831,281	(1,313,550)	20,517,731

	As Previously Reported	Adjustments	As Restated Per Amendment #1
Balance sheet as of December 31, 2020
Warrant liability	$—	$13,365,500	$13,365,500
Total Liabilities	9,219,008	13,365,500	22,584,508
Class A Common Stock Subject to Possible Redemption	216,934,140	(13,365,500)	203,568,640
Class A Common Stock	196	133	329
Additional Paid-in Capital	6,461,152	600,722	7,061,874
Accumulated Deficit	(1,461,914)	(600,855)	(2,062,769)
	5,000,009	—	5,000,009
Number of Class A common stock subject to redemption	21,693,414	(1,336,550)	20,356,864

Statement of Operations for the Three months ended September 30, 2020 (unaudited)
Change in fair value of warrant liability	—	466,499	466,499
Transaction costs	—	(837,355)	(837,355)
Net loss	$(82,243)	$(370,856)	$(453,099)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	—	18,952,768	18,952,768
Basic and diluted net earnings per share, common stock subject to possible redemption	0.00	—	0.00
Weighted average non-redeemable common shares outstanding, basic and diluted	5,952,197	(2,577,316)	3,374,881
Basic and diluted net loss per non-redeemable common share	$(0.02)	0.02	0.00

Statement of Operations for the Nine months ended September 30, 2020 (unaudited)
Change in fair value of warrant liability	—	466,499	466,499
Transaction costs	—	(837,355)	(837,355)
Net loss	$(82,243)	$(370,856)	$(453,099)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	15,112,852	3,839,915	18,952,768
Basic and diluted net earnings per share, common stock subject to possible redemption	0.00	—	0.00
Weighted average non-redeemable common shares outstanding, basic and diluted	3,895,358	(470,933)	3,424,425
Basic and diluted net loss per non-redeemable common share	(0.02)	0.02	0.00

Statement of Operations for the Year ended December 31, 2020
Change in fair value of warrant liability	—	236,500	236,500
Transaction costs	—	(837,355)	(837,355)
Net loss	$(1,460,914)	$(600,855)	$(2,061,769)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	16,131,141	4,192,832	20,323,974
Basic and diluted net earnings per share, common stock subject to possible redemption	0.00	—	0.00
Weighted average non-redeemable common shares outstanding, basic and diluted	4,542,198	(2,223,472)	2,318,726
Basic and diluted net loss per non-redeemable common share	$(0.32)	(0.57)	(0.89)
Cash Flow Statement for the Nine months ended September 30, 2020 (unaudited)
Net loss	$(82,243)	$(370,856)	$(453,099)
Allocation of initial public offering costs	—	837,356	837,356
Initial classification of warrant liability	—	13,602,000	13,602,000
Initial classification of common stock subject to possible redemption	218,395,060	(13,602,000)	204,793,060
Change in value of common stock subject to possible redemption	(82,250)	466,500	384,250

	As Previously Reported	Adjustments	As Restated Per Amendment #1
Cash Flow Statement for the Year ended December 31, 2020 (audited)
Net loss	$(1,460,914)	$(600,856)	$(2,061,770)
Allocation of initial public offering costs	—	837,356	837,356
Initial classification of warrant liability	—	13,602,000	13,602,000
Initial classification of common stock subject to possible redemption	218,395,060	(13,602,000)	204,793,060
Change in value of common stock subject to possible redemption	(1,460,920)	236,500	(1,224,420)

The impact of the restatement on the Company’s financial statements is reflected in the following table.

	As Reported Per Amendment #1	Adjustment	As Restated Per Amendment #2
Balance Sheet as of August 18, 2020
Class A common stock subject to possible redemption	$176,443,060	$23,556,940	$200,000,000
Class A common stock	$301	$(236)	$65
Additional paid-in capital	$5,837,483	$(5,837,483)	$—
Accumulated deficit	$(838,356)	$(17,719,221)	$(18,557,577)
Total Stockholders' Equity (Deficit)	$5,000,003	$(23,556,940)	$(18,556,937)

Balance Sheet as of September 30, 2020 (unaudited)
Class A common stock subject to possible redemption	$205,177,310	$24,822,690	$230,000,000
Class A common stock	$313	$(248)	$65
Additional paid-in capital	$5,453,221	$(5,453,221)	$—
Accumulated deficit	$(454,099)	$(19,369,221)	$(19,823,320)
Total Stockholders' Equity (Deficit)	$5,000,010	$(24,822,690)	$(19,822,680)

	As Reported Per Amendment #1	Adjustment	As Restated Per Amendment #2
Balance Sheet as of December 31, 2020
Class A common stock subject to possible redemption	$203,568,640	$ 26,431,360	$230,000,000
Class A common stock	$ 329	$(264)	$ 65
Additional paid-in capital	$ 7,061,874	$ (7,061,874)	$—
Accumulated deficit	$ (2,062,769)	$ (19,369,222)	$(21,431,991)
Total Stockholders’ Equity (Deficit)	$ 5,000,009	$ (26,431,360)	$(21,431,351)

Statement of Operations for the Three Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(8,094,616)	10,858,152
Basic and diluted net (loss) per share, Class A	$—	$(0.03)	$(0.03)
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,374,881	(1,926,749)	5,301,630
Basic and diluted net (loss) per share, Class B Common Stock	$—	$(0.03)	$(0.03)

Statement of Operations for the Nine Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(15,306,965)	3,645,803
Basic and diluted net (loss) per share, Class A	$—	$(0.05)	$(0.05)
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,424,425	1,494,371	4,918,796
Basic and diluted net (loss) per share, Class B Common Stock	$—	$(0.05)	$(0.05)

Statement of Operations for the Year Ended December 31, 2020
Basic and diluted weighted average shares outstanding, Class A Common Stock	20,323,974	(11,649,794)	8,674,180
Basic and diluted net (loss) per share, Class A	$—	$(0.15)	$(0.15)
Basic and diluted weighted average shares outstanding, Class B Common Stock	2,318,726	2,809,006	5,127,732
Basic and diluted net (loss) per share, Class B Common Stock	$(0.89)	$0.74	$(0.15)

Statement of Cash Flows for the Nine Months Ended September 30, 2020 (unaudited)
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$ 25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$384,250	$(384,250)	$—

Statement of Cash Flows for the Year Ended December 31, 2020
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$(1,224,420)	$1,224,420	$—

	As Reported Per Amendment #1	Adjustment	As Restated Per Amendment #2
Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended September 30, 2020 (unaudited)
Sale of 23,000,000 Units, net of underwriting discounts	$204,482,544	$(204,482,544)	$—
Class A common stock subject to possible redemption	$(205,177,310)	$ 205,177,310	$—
Accretion to common stock subject to redemption amount	$—	$(25,517,456)	$(25,517,456)
Total Stockholders' Equity	5,000,010	(24,822,690)	(19,822,680)

Statement of Changes in Stockholders' Equity (Deficit) for the Year Ended December 30, 2020
Change in value of common stock subject to redemption	$1,608,670	$(1,608,670)	$—
Sale of 23,000,000 Units, net of underwriting discounts	$204,482,544	$(204,482,544)	$—
Class A common stock subject to possible redemption	$(205,177,310)	$205,177,310	$—
Accretion to common stock subject to redemption amount	$—	$(25,517,456)	$(25,517,456)
Total Stockholders' Equity	$5,000,009	$(26,431,360)	$(21,431,351)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Q3) (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of reconciliation of Class A common stock reflected on the balance sheet

At September 30, 2021, the Class A common stock reflected in the condensed consolidated balance sheet are reconciled in the following table:

Gross proceeds			$230,000,000
Less:
Proceeds allocated to Public Warrants			$ (13,225,000)
Class A common stock issuance costs			$ 12,292,456
Plus:
Accretion of carrying value to redemption value			$ 25,517,456
Class A common stock subject to possible redemption			$230,000,000

At December 31, 2020, the Class A common stock reflected in the condensed consolidated balance sheet are reconciled in the following table:

Gross proceeds			$230,000,000
Less:
Proceeds allocated to Public Warrants			$(13,225,000)
Class A common stock issuance costs			$(12,292,456)
Plus:
Accretion of carrying value to redemption value			$ 25,517,456
Class A common stock subject to possible redemption			$230,000,000

Reconciliation of Net Loss per Common Share

The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts):

	Three Months Ended September 30, 2021		Three Months Ended September 30, 2020 (As Restated)		Nine Months Ended September 30, 2021		Nine Months Ended September 30, 2020 (As Restated)
	Class A	Class B	Class A	Class B	Class A	Class B	Class A	Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$ 582,608	$ 141,649	$ (304,448)	$ (148,650)	$ 560,306	$ 136,226	$ (192,876)	$ (260,222)
Denominator:
Basic and diluted weighted average stock outstanding	23,650,000	5,750,000	10,858,152	5,301,630	23,650,000	5,750,000	3,645,803	4,918,796
Basic and diluted net income (loss) per common stock	$ 0.02	$ 0.02	$ (0.03)	$ (0.03)	$ 0.02	$ 0.02	$ (0.05)	$ (0.05)

	Year ended December 31, 2020	For the Period from December 23, 2019 (Inception) through December 31, 2019
	(As Restated)
Common stock subject to possible redemption
Numerator: Earnings allocable to Common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account
Less: Income taxes and franchise fees	$ (11,254)	$—
Net loss allocable to shares subject to possible redemption	$—	$—
Denominator: Weighted Average Common stock subject to possible redemption
Basic and diluted weighted average shares outstanding	21,833,901	—
Basic and diluted net income per share	$ 0.00	$—

	Year ended December 31, 2020	For the Period from December 23, 2019 (Inception) through December 31, 2019
	(As Restated)
Non-Redeemable Common Stock
Numerator: Net Loss minus Net Earnings
Net loss	$(2,061,769)	$(1,000)
Net loss allocable to Common stock subject to possible redemption	—	—
Non-Redeemable Net Loss	$(2,061,769)	$(1,000)
Denominator: Weighted Average Non-Redeemable Common Stock
Basic and diluted weighted average shares outstanding	$2,318,726	—
Basic and diluted net loss per share	$ (0.89)	$ (0.00)

The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts):

	For the Year Ended December 31, 2020
	Class A	Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$(1,295,774)	$(765,995)
Denominator:
Basic and diluted weighted average stock outstanding	8,674,180	5,127,732
Basic and diluted net income (loss) per common stock	$ (0.15)	$ (0.15)

FAIR VALUE MEASUREMENTS (Q3) (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

FAIR VALUE MEASUREMENTS

Summary of assets measured at fair value on a recurring basis

Description	Level	September 30, 2021	December 31, 2020
Assets:
Marketable securities held in Trust Account	1	$230,008,192	$230,011,254
Liabilities
Warrant Liability – Public Warrants	1	9,890,000	12,995,000
Warrant Liability – Private Warrants	3	286,000	370,500

Description	Level	December 31, 2020	December 31, 2019
Assets:
Marketable securities held in Trust Account	1	$230,011,254	$—

Liabilities:
Warrant Liability – Public Warrants	1	12,995,000
Warrant Liability – Private Placement Warrants	3	370,500

Key inputs for Private Placement Warrants

The key inputs into the Monte Carlo simulation model for the Private Placement Warrants were as follows at December 31, 2020 and September 30, 2021:

Input	September 30, 2021	December 31, 2020
Risk-free interest rate	1.04%	0.51%
Trading days per year	250	252
Expected volatility	14.0%	15.8%
Exercise price	$11.50	$11.50
Stock Price	$9.91	$10.08

The key inputs into the Monte Carlo simulation model for the Private Placement Warrants and Public Warrants were as follows at initial measurement, September 30, 2020 and December 31, 2020:

Input	August 13, 2020	September 30, 2020	December 31, 2020
Risk-free interest rate	0.42%	0.38%	0.51%
Trading days per year	252	252	252
Expected volatility	20.6%	20.4%	15.8%
Exercise price	$11.50	$11.50	$11.50
Stock Price	$ 9.43	$ 9.41	$ 10.08

Schedule of fair value of warrant liabilities

The following table presents the changes in the fair value of warrant liabilities:

	Private Placement	Public	Warrant liabilities
December 31, 2020	$ 370,500	$12,995,000	$13,365,500
Change in fair value	(133,250)	(4,715,000)	(4,848,250)
Fair value as of March 31, 2021	237,250	8,280,000	8,517,250
Change in fair value	84,500	2,645,000	2,729,500
Fair value as of June 30, 2021	321,750	10,925,000	11,246,750
Change in fair value	(35,750)	(1,035,000)	(1,070,750)
Fair value as of September 30, 2021	$ 286,000	$ 9,890,000	$ 10,176,000

The following table presents the changes in the fair value of warrant liabilities:

	Private Placement	Public	Warrant Liabilities
Fair value as of December 23, 2019 (inception)	$ —	$ —	$ —
Initial measurement on August 18, 2020 and over-allotment on August 20, 2020	377,000	13,225,000	13,602,000
Change in valuation inputs or other assumptions	(6,500)	(230,000)	(236,500)
Fair value as of December 31, 2020	$370,500	$12,995,000	$13,365,500

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (FY) (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS

Schedule of impact of the restatement on the Company's financial statements

The impact of the restatement on the Company’s financial statements is reflected in the following table.

	As Previously Reported	Adjustment	As Restated
Balance Sheet as of August 18, 2020 (audited)
Class A common stock subject to possible redemption	$176,443,060	$ 23,556,940	$200,000,000
Class A common stock	$ 301	$ (236)	$ 65
Additional paid-in capital	$ 5,837,483	$ (5,837,483)	$—
Accumulated deficit	$ (838,356)	$(17,719,221)	$(18,557,577)
Total Stockholders' Equity (Deficit)	$ 5,000,003	$(23,556,940)	$(18,556,937)

Balance Sheet as of September 30, 2020 (unaudited)
Class A common stock subject to possible redemption	$205,177,310	$ 24,822,690	$230,000,000
Class A common stock	$ 313	$ (248)	$ 65
Additional paid-in capital	$ 5,453,221	$ (5,453,221)	$—
Accumulated deficit	$ (454,099)	$(19,369,221)	$(19,823,320)
Total Stockholders' Equity (Deficit)	$ 5,000,010	$(24,822,690)	$(19,822,680)

Balance Sheet as of December 31, 2020 (audited)
Class A common stock subject to possible redemption	$203,568,640	$ 26,431,360	$230,000,000
Class A common stock	$ 329	$ (264)	$ 65
Additional paid-in capital	$ 7,061,874	$ (7,061,874)	$—
Accumulated deficit	$ (2,062,769)	$(19,369,222)	$(21,431,991)
Total Stockholders’ Equity (Deficit)	$ 5,000,009	$(26,431,360)	$(21,431,351)

Balance Sheet as of March 31, 2021 (unaudited)
Class A common stock subject to possible redemption	$208,210,350	$ 21,789,650	$230,000,000
Class A common stock	$ 283	$ (218)	$ 65
Additional paid-in capital	$ 2,420,210	$ (2,420,210)	$—
Accumulated deficit	$ 2,578,941	$(19,369,222)	$(16,790,281)
Total Stockholders' Equity (Deficit)	$ 5,000,009	$(21,789,650)	$(16,789,641)

Balance Sheet as June 30, 2021 (unaudited)
Class A common stock subject to possible redemption	$203,540,920	$ 26,459,080	$230,000,000
Class A common stock	$ 330	$ (265)	$ 65
Additional paid-in capital	$ 7,089,593	$ (7,089,593)	$—
Accumulated deficit	$ (2,090,494)	$(19,369,222)	$(21,459,716)
Total Stockholders' Equity (Deficit)	$ 5,000,004	$(26,459,080)	$(21,459,076)

Statement of Operations for the Three Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(8,094,616)	10,858,152
Basic and diluted net (loss) per share, Class A	$—	$ (0.03)	$ (0.03)
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,374,881	(1,926,749)	5,301,630
Basic and diluted net (loss) per share, Class B Common Stock	$—	$ (0.03)	$ (0.03)

Statement of Operations for the Nine Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(15,306,965)	3,645,803
Basic and diluted net (loss) per share, Class A	$—	$ (0.05)	$ (0.05)

	As Previously Reported	Adjustment	As Restated
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,424,425	1,494,371	4,918,796
Basic and diluted net (loss) per share, Class B Common Stock	$—	$ (0.05)	$ (0.05)
Statement of Operations for the Year Ended December 31, 2020 (audited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	20,323,974	(11,649,794)	20,505,492
Basic and diluted net (loss) per share, Class A	$—	$ (0.15)	$ (0.08)
Basic and diluted weighted average shares outstanding, Class B Common Stock	2,318,726	2,809,006	5,127,732
Basic and diluted net (loss) per share, Class B Common Stock	$ (0.89)	$ 0.74	$ (0.08)

Statement of Operations for the Three Months Ended March 31, 2021 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	21,693,414	1,956,586	23,650,000
Basic and diluted net (loss) per share, Class A	$—	$ 0.16	$ 0.16
Basic and diluted weighted average shares outstanding, Class B Common Stock	9,043,136	(3,293,136)	5,750,000
Basic and diluted net (loss) per share, Class B Common Stock	$ 0.51	$ (0.35)	$ 0.16

Statement of Operations for the Three Months Ended June 30, 2021 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	20,821,035	2,828,965	23,650,000
Basic and diluted net (loss) per share, Class A	$—	$ (0.16)	$ (0.16)
Basic and diluted weighted average shares outstanding, Class B Common Stock	8,485,715	(2,735,715)	5,750,000
Basic and diluted net (loss) per share, Class B Common Stock	$ (0.54)	$ 0.38	$ (0.16)

Statement of Operations for the Six Months Ended June 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	21,926,782	1,723,218	23,650,000
Basic and diluted weighted average shares outstanding, Class B Common Stock	8,809,768	(3,059,768)	5,750,000

Statement of Cash Flows for the Nine Months Ended September 30, 2020 (unaudited)
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$ 384,250	$ (384,250)	$—

Statement of Cash Flows for the Year Ended December 31, 2020 (audited)
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$ 25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$ (1,224,420)	$ 1,224,420	$—

	As Previously Reported	Adjustment	As Restated
Statement of Cash Flows for the Three Months Ended March 31, 2021 (unaudited)
Change in value of Class A common stock subject to possible redemption	$ 4,641,710	$ (4,641,710)	$—

Statement of Cash Flows for the Six Months Ended June 30, 2021 (unaudited)
Change in value of Class A common stock subject to possible redemption	$ (27,720)	$ 27,720	$—

Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended September 30, 2020 (unaudited)
Sale of 23,000,000 Units, net of underwriting discounts	204,482,544	(204,482,544)	—
Class A common stock subject to possible redemption	(205,177,310)	205,177,310	—
Accretion to common stock subject to redemption amount	—	(25,517,456)	(25,517,456)
Total Stockholders' Equity	5,000,010	(24,822,690)	(19,822,680)

Statement of Changes in Stockholders' Equity (Deficit) for the Year Ended December 30, 2020 (audited)
Change in value of common stock subject to redemption	1,608,670	(1,608,670)	—
Total Stockholders' Equity	5,000,009	(26,431,360)	(21,431,351)

Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended March 31, 2021 (unaudited)
Change in value of common stock subject to redemption	(4,641,710)	(4,641,710)	—
Total Stockholders' Equity	5,000,009	(21,789,650)	(16,789,641)

Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended June 30, 2021 (unaudited)
Change in value of common stock subject to redemption	4,669,430	(4,669,430)	—
Total Stockholders' Equity	5,000,004	(26,459,080)	(21,459,076)

	As Previously Reported	Adjustments	As Restated Per Amendment #1
Balance sheet as of August 18, 2020
Warrant liability	$—	$13,602,000	$13,602,000
Total Liabilities	7,176,121	13,602,000	20,778,121
Class A Common Stock Subject to Possible Redemption	190,045,060	(13,602,000)	176,443,060
Class A Common Stock	165	136	301
Additional Paid-in Capital	5,000,263	837,220	5,837,483
Accumulated Deficit	(1,000)	(837,356)	(838,356)
	5,000,003	—	5,000,003
Number of Class A common stock subject to redemption	19,004,506	(1,360,200)	17,644,306

Balance sheet as of September 30, 2020 (unaudited)
Warrant liability	$—	$13,135,500	$13,135,500
Total Liabilities	8,126,283	13,135,500	21,261,783
Class A Common Stock Subject to Possible Redemption	218,312,810	(13,135,500)	205,177,310
Class A Common Stock	182	131	313
Additional Paid-in Capital	5,082,496	370,725	5,453,221
Accumulated Deficit	(83,243)	(370,856)	(454,099)
	5,000,010	—	5,000,010
Number of Class A common stock subject to redemption	21,831,281	(1,313,550)	20,517,731

	As Previously Reported	Adjustments	As Restated Per Amendment #1
Balance sheet as of December 31, 2020
Warrant liability	$—	$13,365,500	$13,365,500
Total Liabilities	9,219,008	13,365,500	22,584,508
Class A Common Stock Subject to Possible Redemption	216,934,140	(13,365,500)	203,568,640
Class A Common Stock	196	133	329
Additional Paid-in Capital	6,461,152	600,722	7,061,874
Accumulated Deficit	(1,461,914)	(600,855)	(2,062,769)
	5,000,009	—	5,000,009
Number of Class A common stock subject to redemption	21,693,414	(1,336,550)	20,356,864

Statement of Operations for the Three months ended September 30, 2020 (unaudited)
Change in fair value of warrant liability	—	466,499	466,499
Transaction costs	—	(837,355)	(837,355)
Net loss	$(82,243)	$(370,856)	$(453,099)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	—	18,952,768	18,952,768
Basic and diluted net earnings per share, common stock subject to possible redemption	0.00	—	0.00
Weighted average non-redeemable common shares outstanding, basic and diluted	5,952,197	(2,577,316)	3,374,881
Basic and diluted net loss per non-redeemable common share	$(0.02)	0.02	0.00

Statement of Operations for the Nine months ended September 30, 2020 (unaudited)
Change in fair value of warrant liability	—	466,499	466,499
Transaction costs	—	(837,355)	(837,355)
Net loss	$(82,243)	$(370,856)	$(453,099)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	15,112,852	3,839,915	18,952,768
Basic and diluted net earnings per share, common stock subject to possible redemption	0.00	—	0.00
Weighted average non-redeemable common shares outstanding, basic and diluted	3,895,358	(470,933)	3,424,425
Basic and diluted net loss per non-redeemable common share	(0.02)	0.02	0.00

Statement of Operations for the Year ended December 31, 2020
Change in fair value of warrant liability	—	236,500	236,500
Transaction costs	—	(837,355)	(837,355)
Net loss	$(1,460,914)	$(600,855)	$(2,061,769)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption	16,131,141	4,192,832	20,323,974
Basic and diluted net earnings per share, common stock subject to possible redemption	0.00	—	0.00
Weighted average non-redeemable common shares outstanding, basic and diluted	4,542,198	(2,223,472)	2,318,726
Basic and diluted net loss per non-redeemable common share	$(0.32)	(0.57)	(0.89)
Cash Flow Statement for the Nine months ended September 30, 2020 (unaudited)
Net loss	$(82,243)	$(370,856)	$(453,099)
Allocation of initial public offering costs	—	837,356	837,356
Initial classification of warrant liability	—	13,602,000	13,602,000
Initial classification of common stock subject to possible redemption	218,395,060	(13,602,000)	204,793,060
Change in value of common stock subject to possible redemption	(82,250)	466,500	384,250

	As Previously Reported	Adjustments	As Restated Per Amendment #1
Cash Flow Statement for the Year ended December 31, 2020 (audited)
Net loss	$(1,460,914)	$(600,856)	$(2,061,770)
Allocation of initial public offering costs	—	837,356	837,356
Initial classification of warrant liability	—	13,602,000	13,602,000
Initial classification of common stock subject to possible redemption	218,395,060	(13,602,000)	204,793,060
Change in value of common stock subject to possible redemption	(1,460,920)	236,500	(1,224,420)

The impact of the restatement on the Company’s financial statements is reflected in the following table.

	As Reported Per Amendment #1	Adjustment	As Restated Per Amendment #2
Balance Sheet as of August 18, 2020
Class A common stock subject to possible redemption	$176,443,060	$23,556,940	$200,000,000
Class A common stock	$301	$(236)	$65
Additional paid-in capital	$5,837,483	$(5,837,483)	$—
Accumulated deficit	$(838,356)	$(17,719,221)	$(18,557,577)
Total Stockholders' Equity (Deficit)	$5,000,003	$(23,556,940)	$(18,556,937)

Balance Sheet as of September 30, 2020 (unaudited)
Class A common stock subject to possible redemption	$205,177,310	$24,822,690	$230,000,000
Class A common stock	$313	$(248)	$65
Additional paid-in capital	$5,453,221	$(5,453,221)	$—
Accumulated deficit	$(454,099)	$(19,369,221)	$(19,823,320)
Total Stockholders' Equity (Deficit)	$5,000,010	$(24,822,690)	$(19,822,680)

	As Reported Per Amendment #1	Adjustment	As Restated Per Amendment #2
Balance Sheet as of December 31, 2020
Class A common stock subject to possible redemption	$203,568,640	$ 26,431,360	$230,000,000
Class A common stock	$ 329	$(264)	$ 65
Additional paid-in capital	$ 7,061,874	$ (7,061,874)	$—
Accumulated deficit	$ (2,062,769)	$ (19,369,222)	$(21,431,991)
Total Stockholders’ Equity (Deficit)	$ 5,000,009	$ (26,431,360)	$(21,431,351)

Statement of Operations for the Three Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(8,094,616)	10,858,152
Basic and diluted net (loss) per share, Class A	$—	$(0.03)	$(0.03)
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,374,881	(1,926,749)	5,301,630
Basic and diluted net (loss) per share, Class B Common Stock	$—	$(0.03)	$(0.03)

Statement of Operations for the Nine Months Ended September 30, 2020 (unaudited)
Basic and diluted weighted average shares outstanding, Class A Common Stock	18,952,768	(15,306,965)	3,645,803
Basic and diluted net (loss) per share, Class A	$—	$(0.05)	$(0.05)
Basic and diluted weighted average shares outstanding, Class B Common Stock	3,424,425	1,494,371	4,918,796
Basic and diluted net (loss) per share, Class B Common Stock	$—	$(0.05)	$(0.05)

Statement of Operations for the Year Ended December 31, 2020
Basic and diluted weighted average shares outstanding, Class A Common Stock	20,323,974	(11,649,794)	8,674,180
Basic and diluted net (loss) per share, Class A	$—	$(0.15)	$(0.15)
Basic and diluted weighted average shares outstanding, Class B Common Stock	2,318,726	2,809,006	5,127,732
Basic and diluted net (loss) per share, Class B Common Stock	$(0.89)	$0.74	$(0.15)

Statement of Cash Flows for the Nine Months Ended September 30, 2020 (unaudited)
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$ 25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$384,250	$(384,250)	$—

Statement of Cash Flows for the Year Ended December 31, 2020
Initial classification of Class A common stock subject to possible redemption	$204,793,060	$25,206,940	$230,000,000
Change in value of Class A common stock subject to possible redemption	$(1,224,420)	$1,224,420	$—

	As Reported Per Amendment #1	Adjustment	As Restated Per Amendment #2
Statement of Changes in Stockholders' Equity (Deficit) for the Period Ended September 30, 2020 (unaudited)
Sale of 23,000,000 Units, net of underwriting discounts	$204,482,544	$(204,482,544)	$—
Class A common stock subject to possible redemption	$(205,177,310)	$ 205,177,310	$—
Accretion to common stock subject to redemption amount	$—	$(25,517,456)	$(25,517,456)
Total Stockholders' Equity	5,000,010	(24,822,690)	(19,822,680)

Statement of Changes in Stockholders' Equity (Deficit) for the Year Ended December 30, 2020
Change in value of common stock subject to redemption	$1,608,670	$(1,608,670)	$—
Sale of 23,000,000 Units, net of underwriting discounts	$204,482,544	$(204,482,544)	$—
Class A common stock subject to possible redemption	$(205,177,310)	$205,177,310	$—
Accretion to common stock subject to redemption amount	$—	$(25,517,456)	$(25,517,456)
Total Stockholders' Equity	$5,000,009	$(26,431,360)	$(21,431,351)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (FY) (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of reconciliation of Class A common stock reflected on the balance sheet

At September 30, 2021, the Class A common stock reflected in the condensed consolidated balance sheet are reconciled in the following table:

Gross proceeds			$230,000,000
Less:
Proceeds allocated to Public Warrants			$ (13,225,000)
Class A common stock issuance costs			$ 12,292,456
Plus:
Accretion of carrying value to redemption value			$ 25,517,456
Class A common stock subject to possible redemption			$230,000,000

At December 31, 2020, the Class A common stock reflected in the condensed consolidated balance sheet are reconciled in the following table:

Gross proceeds			$230,000,000
Less:
Proceeds allocated to Public Warrants			$(13,225,000)
Class A common stock issuance costs			$(12,292,456)
Plus:
Accretion of carrying value to redemption value			$ 25,517,456
Class A common stock subject to possible redemption			$230,000,000

Reconciliation of Net Loss per Common Share

The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts):

	Three Months Ended September 30, 2021		Three Months Ended September 30, 2020 (As Restated)		Nine Months Ended September 30, 2021		Nine Months Ended September 30, 2020 (As Restated)
	Class A	Class B	Class A	Class B	Class A	Class B	Class A	Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$ 582,608	$ 141,649	$ (304,448)	$ (148,650)	$ 560,306	$ 136,226	$ (192,876)	$ (260,222)
Denominator:
Basic and diluted weighted average stock outstanding	23,650,000	5,750,000	10,858,152	5,301,630	23,650,000	5,750,000	3,645,803	4,918,796
Basic and diluted net income (loss) per common stock	$ 0.02	$ 0.02	$ (0.03)	$ (0.03)	$ 0.02	$ 0.02	$ (0.05)	$ (0.05)

	Year ended December 31, 2020	For the Period from December 23, 2019 (Inception) through December 31, 2019
	(As Restated)
Common stock subject to possible redemption
Numerator: Earnings allocable to Common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account
Less: Income taxes and franchise fees	$ (11,254)	$—
Net loss allocable to shares subject to possible redemption	$—	$—
Denominator: Weighted Average Common stock subject to possible redemption
Basic and diluted weighted average shares outstanding	21,833,901	—
Basic and diluted net income per share	$ 0.00	$—

	Year ended December 31, 2020	For the Period from December 23, 2019 (Inception) through December 31, 2019
	(As Restated)
Non-Redeemable Common Stock
Numerator: Net Loss minus Net Earnings
Net loss	$(2,061,769)	$(1,000)
Net loss allocable to Common stock subject to possible redemption	—	—
Non-Redeemable Net Loss	$(2,061,769)	$(1,000)
Denominator: Weighted Average Non-Redeemable Common Stock
Basic and diluted weighted average shares outstanding	$2,318,726	—
Basic and diluted net loss per share	$ (0.89)	$ (0.00)

The following table reflects the calculation of basic and diluted net loss per common stock (in dollars, except per share amounts):

	For the Year Ended December 31, 2020
	Class A	Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$(1,295,774)	$(765,995)
Denominator:
Basic and diluted weighted average stock outstanding	8,674,180	5,127,732
Basic and diluted net income (loss) per common stock	$ (0.15)	$ (0.15)

INCOME TAX (FY) (Tables)

12 Months Ended

Dec. 31, 2020

INCOME TAX

Schedule of Company's net deferred tax assets (liability)

	December 31, 2020	December 31, 2019
Deferred tax assets (liability)
Net operating loss carryforward	$ 306,991	$ 210
Total deferred tax assets	306,991	210
Valuation Allowance	(306,991)	(210)
Deferred tax assets (liability)	$—	$—

Schedule of components of Company's income tax provision

	December 31, 2020	December 31, 2019
Federal
Current	$—	$—
Deferred	(306,781)	(210)

State and Local
Current	—	—
Deferred	—	—

Change in valuation allowance	306,781	210

Income tax provision	$—	$—

Schedule of reconciliation of the federal income tax rate to the Company's effective tax rate

	December 31, 2020	December 31, 2019
Statutory federal income tax rate	21.0%	21.0%
State taxes, net of federal tax benefit	—	—
Change in fair value of warrant liability	(6.1)%	—
Valuation allowance	(14.9)	(21.0)
Income tax provision	0.0%	0.0%

FAIR VALUE MEASUREMENTS (FY) (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

FAIR VALUE MEASUREMENTS

Schedule of Company's assets that are measured at fair value on a recurring basis

Description	Level	September 30, 2021	December 31, 2020
Assets:
Marketable securities held in Trust Account	1	$230,008,192	$230,011,254
Liabilities
Warrant Liability – Public Warrants	1	9,890,000	12,995,000
Warrant Liability – Private Warrants	3	286,000	370,500

Description	Level	December 31, 2020	December 31, 2019
Assets:
Marketable securities held in Trust Account	1	$230,011,254	$—

Liabilities:
Warrant Liability – Public Warrants	1	12,995,000
Warrant Liability – Private Placement Warrants	3	370,500

Schedule of significant inputs to the Monte Carlo Simulation for the fair value

The key inputs into the Monte Carlo simulation model for the Private Placement Warrants were as follows at December 31, 2020 and September 30, 2021:

Input	September 30, 2021	December 31, 2020
Risk-free interest rate	1.04%	0.51%
Trading days per year	250	252
Expected volatility	14.0%	15.8%
Exercise price	$11.50	$11.50
Stock Price	$9.91	$10.08

The key inputs into the Monte Carlo simulation model for the Private Placement Warrants and Public Warrants were as follows at initial measurement, September 30, 2020 and December 31, 2020:

Input	August 13, 2020	September 30, 2020	December 31, 2020
Risk-free interest rate	0.42%	0.38%	0.51%
Trading days per year	252	252	252
Expected volatility	20.6%	20.4%	15.8%
Exercise price	$11.50	$11.50	$11.50
Stock Price	$ 9.43	$ 9.41	$ 10.08

Schedule of changes in the fair value of warrant liabilities

The following table presents the changes in the fair value of warrant liabilities:

	Private Placement	Public	Warrant liabilities
December 31, 2020	$ 370,500	$12,995,000	$13,365,500
Change in fair value	(133,250)	(4,715,000)	(4,848,250)
Fair value as of March 31, 2021	237,250	8,280,000	8,517,250
Change in fair value	84,500	2,645,000	2,729,500
Fair value as of June 30, 2021	321,750	10,925,000	11,246,750
Change in fair value	(35,750)	(1,035,000)	(1,070,750)
Fair value as of September 30, 2021	$ 286,000	$ 9,890,000	$ 10,176,000

The following table presents the changes in the fair value of warrant liabilities:

	Private Placement	Public	Warrant Liabilities
Fair value as of December 23, 2019 (inception)	$ —	$ —	$ —
Initial measurement on August 18, 2020 and over-allotment on August 20, 2020	377,000	13,225,000	13,602,000
Change in valuation inputs or other assumptions	(6,500)	(230,000)	(236,500)
Fair value as of December 31, 2020	$370,500	$12,995,000	$13,365,500

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Q3) (Details) - USD ($)							9 Months Ended		12 Months Ended
	Jul. 29, 2021	Jul. 11, 2021	Feb. 21, 2021	Aug. 24, 2020	Aug. 18, 2020	Feb. 06, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Oct. 31, 2020	Aug. 20, 2020	Jan. 30, 2020	Dec. 31, 2019
Subsidiary, Sale of Stock [Line Items]
Proceeds from issuance								$ 25,000	$ 25,000
Redemption price per share							$ 10.00		$ 10.00
Cash outside the trust							$ 353,032
Dissolution Expenses Payable							100,000
Working capital deficit							$ 2,508,819
Membership Interest Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Numerator for calculation		$ 32,500,000,000
Denominator for calculation		$ 10.00
Number of Escrow Units		6,000,000
Dividends Payable		$ 1,029,000,000
Sponsor [Member]
Subsidiary, Sale of Stock [Line Items]
Number of units sold (in shares)						5,750,000
Fair value on assets held In trust (as a percent)							80.00%
Redemption price per share							$ 10.00
Business combination limit on net tangible assets							$ 5,000,001		$ 5,000,001
Share redemption (as a percent)							100.00%
Related party committed loan amount to consummate business combination	$ 1,000,000
Sponsor [Member] \| Maximum
Subsidiary, Sale of Stock [Line Items]
Share redemption (as a percent)							15.00%
Related party committed loan amount to consummate business combination	$ 250,000		$ 750,000
Class A Common Stock
Subsidiary, Sale of Stock [Line Items]
Common stock, par value									$ 0.0001			$ 0.0001	$ 0.0001
Common Class V [Member] \| Membership Interest Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, par value		$ 0.0001
New Warrants \| Membership Interest Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Exercise price of warrants		$ 11.50
Initial Public Offering
Subsidiary, Sale of Stock [Line Items]
Number of units sold (in shares)				23,000,000
Share price				$ 10.00	$ 10.00		$ 10.00		$ 10.00	$ 10.00
Proceeds from issuance IPO					$ 200,000,000
Transaction cost							$ 13,128,937
Underwriting fees							4,600,000
Deferred underwriting fee							8,050,000
Other offering costs							$ 478,937
Initial Public Offering \| Class A Common Stock
Subsidiary, Sale of Stock [Line Items]
Number of units sold (in shares)					20,000,000
Share price					$ 10.00		$ 11.50
Proceeds from issuance IPO					$ 200,000,000
Private placement
Subsidiary, Sale of Stock [Line Items]
Number of units sold (in shares)					650,000
Share price					$ 10.00
Proceeds from issuance					$ 6,500,000
Private placement \| Class A Common Stock
Subsidiary, Sale of Stock [Line Items]
Exercise price of warrants							$ 11.50
Over Allotment Option
Subsidiary, Sale of Stock [Line Items]
Number of units sold (in shares)				3,000,000
Share price				$ 10.00	$ 10.00
Proceeds from issuance				$ 30,000,000
Aggregate proceeds held in the Trust Account											$ 230,000,000

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Q3) (Details) - USD ($)		3 Months Ended				6 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Aug. 18, 2020	Jun. 30, 2020	Mar. 31, 2020
BALANCE SHEETS
Class A common stock subject to possible redemption		$ 230,000,000			$ 230,000,000		$ 230,000,000	$ 230,000,000	$ 230,000,000	$ 200,000,000
Class A common stock					65			65		65
Additional paid-in capital									0
Accumulated deficit	$ (1,000)	(20,735,459)			(19,823,320)		(20,735,459)	(19,823,320)	(21,431,991)	(18,557,577)
Total Stockholders' Equity (Deficit)	(1,000)	(20,734,819)	$ (21,459,076)	$ (16,789,641)	(19,822,680)	$ (21,459,076)	(20,734,819)	(19,822,680)	(21,431,351)	(18,556,937)	$ 24,000	$ 24,000
STATEMENT OF CASH FLOWS
Initial classification of common stock subject to possible redemption								230,000,000	230,000,000
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Sale of 23,000,000 Units, net of underwriting discounts					0
Class A common stock subject to possible redemption									(25,517,456)
Accretion to common stock subject to redemption amount					25,517,456
Stockholders' Equity Attributable to Parent	$ (1,000)	(20,734,819)	(21,459,076)	(16,789,641)	(19,822,680)	(21,459,076)	(20,734,819)	(19,822,680)	(21,431,351)	(18,556,937)	$ 24,000	$ 24,000
Restatement of redeemable common stock as temporary equity [Member]
BALANCE SHEETS
Accumulated deficit			(21,459,716)	(16,790,281)	(19,823,320)	(21,459,716)		(19,823,320)	(21,431,991)	(18,557,577)
Total Stockholders' Equity (Deficit)			(21,459,076)	(16,789,641)	(19,822,680)	(21,459,076)		(19,822,680)	(21,431,351)	(18,556,937)
STATEMENT OF CASH FLOWS
Initial classification of common stock subject to possible redemption								230,000,000	230,000,000
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Accretion to common stock subject to redemption amount								(25,517,456)
Stockholders' Equity Attributable to Parent			(21,459,076)	(16,789,641)	(19,822,680)	(21,459,076)		(19,822,680)	(21,431,351)	(18,556,937)
As Previously Reported
BALANCE SHEETS
Additional paid-in capital			7,089,593	2,420,210	5,453,221	7,089,593		5,453,221	7,061,874	5,837,483
Accumulated deficit			(2,090,494)	2,578,941	(454,099)	(2,090,494)		(454,099)	(2,062,769)	(838,356)
Total Stockholders' Equity (Deficit)			5,000,004	5,000,009	5,000,010	5,000,004		5,000,010	5,000,009	5,000,003
STATEMENT OF CASH FLOWS
Initial classification of common stock subject to possible redemption								204,793,060	204,793,060
Change in value of Class A common stock subject to possible redemption				4,641,710		(27,720)		384,250	(1,224,420)
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Sale of 23,000,000 Units, net of underwriting discounts								204,482,544
Class A common stock subject to possible redemption								(205,177,310)	(205,177,310)
Change in value of common stock subject to redemption				(4,641,710)		4,669,430			1,608,670
Stockholders' Equity Attributable to Parent			5,000,004	5,000,009	5,000,010	5,000,004		5,000,010	5,000,009	5,000,003
Adjustment
BALANCE SHEETS
Additional paid-in capital			(7,089,593)	(2,420,210)	(5,453,221)	(7,089,593)		(5,453,221)	(7,061,874)	(5,837,483)
Accumulated deficit			(19,369,222)	(19,369,222)	(19,369,221)	(19,369,222)		(19,369,221)	(19,369,222)	(17,719,221)
Total Stockholders' Equity (Deficit)			(26,459,080)	(21,789,650)	$ (24,822,690)	(26,459,080)		(24,822,690)	(26,431,360)	(23,556,940)
STATEMENTS OF OPERATIONS
Basic net (loss) per share					$ (0.03)
Diluted net (loss) per share					$ (0.03)
STATEMENT OF CASH FLOWS
Initial classification of common stock subject to possible redemption								25,206,940	25,206,940
Change in value of Class A common stock subject to possible redemption				(4,641,710)		27,720		(384,250)	1,224,420
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Sale of 23,000,000 Units, net of underwriting discounts								(204,482,544)
Class A common stock subject to possible redemption								205,177,310	205,177,310
Change in value of common stock subject to redemption				(4,641,710)		(4,669,430)			(1,608,670)
Accretion to common stock subject to redemption amount								(25,517,456)	(25,517,456)
Stockholders' Equity Attributable to Parent			(26,459,080)	(21,789,650)	$ (24,822,690)	(26,459,080)		$ (24,822,690)	(26,431,360)	(23,556,940)
Class A Common Stock
BALANCE SHEETS
Class A common stock		$ 65					$ 65		$ 65
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic		23,650,000			10,858,152		23,650,000	3,645,803	8,674,180
Weighted average shares outstanding, diluted	0	23,650,000			10,858,152		23,650,000	3,645,803	8,674,180
Basic net (loss) per share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Diluted net (loss) per share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Class A Common Stock \| Restatement of redeemable common stock as temporary equity [Member]
BALANCE SHEETS
Class A common stock			$ 65	$ 65	$ 65	$ 65		$ 65	$ 65	65
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			23,650,000		10,858,152	23,650,000			20,505,492
Weighted average shares outstanding, diluted			23,650,000	23,650,000	10,858,152	23,650,000			20,505,492
Basic net (loss) per share			$ (0.16)		$ (0.03)			$ (0.05)	$ (0.08)
Diluted net (loss) per share			$ (0.16)	$ 0.16	$ (0.03)			$ (0.05)	$ (0.08)
Class A Common Stock \| As Previously Reported
BALANCE SHEETS
Class A common stock			$ 330	$ 283	$ 313	$ 330		$ 313	$ 329	301
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			20,821,035		18,952,768	21,926,782		18,952,768	20,323,974
Weighted average shares outstanding, diluted			20,821,035	21,693,414	18,952,768	21,926,782		18,952,768	20,323,974
Class A Common Stock \| Adjustment
BALANCE SHEETS
Class A common stock			$ (265)	$ (218)	$ (248)	$ (265)		$ (248)	$ (264)	(236)
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			2,828,965		(8,094,616)	1,723,218		(15,306,965)	(11,649,794)
Weighted average shares outstanding, diluted			2,828,965	1,956,586	(8,094,616)	1,723,218		(15,306,965)	(11,649,794)
Basic net (loss) per share			$ (0.16)		$ (0.03)			$ (0.05)	$ (0.15)
Diluted net (loss) per share			$ (0.16)	$ 0.16	$ (0.03)			$ (0.05)	$ (0.15)
Class A Common Stock Subject to Redemption [Member] \| Restatement of redeemable common stock as temporary equity [Member]
BALANCE SHEETS
Class A common stock subject to possible redemption			$ 230,000,000	$ 230,000,000	$ 230,000,000	$ 230,000,000		$ 230,000,000	$ 230,000,000	200,000,000
Class A Common Stock Subject to Redemption [Member] \| As Previously Reported
BALANCE SHEETS
Class A common stock subject to possible redemption			203,540,920	208,210,350	205,177,310	203,540,920		205,177,310	203,568,640	176,443,060
STATEMENT OF CASH FLOWS
Initial classification of common stock subject to possible redemption								204,793,060	204,793,060
Change in value of Class A common stock subject to possible redemption								384,250	(1,224,420)
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Class A common stock subject to possible redemption								(205,177,310)
Class A Common Stock Subject to Redemption [Member] \| Adjustment
BALANCE SHEETS
Class A common stock subject to possible redemption			$ 26,459,080	$ 21,789,650	$ 24,822,690	$ 26,459,080		24,822,690	26,431,360	$ 23,556,940
STATEMENT OF CASH FLOWS
Initial classification of common stock subject to possible redemption								25,206,940	25,206,940
Change in value of Class A common stock subject to possible redemption								(384,250)	1,224,420
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Class A common stock subject to possible redemption								$ 205,177,310
Class B Common Stock
BALANCE SHEETS
Class A common stock		$ 575					$ 575		$ 575
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic		5,750,000			5,301,630		5,750,000	4,918,796	5,127,732
Weighted average shares outstanding, diluted	0	5,750,000			5,301,630		5,750,000	4,918,796	5,127,732
Basic net (loss) per share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Diluted net (loss) per share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Class B Common Stock \| Restatement of redeemable common stock as temporary equity [Member]
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			5,750,000	5,750,000	5,301,630	5,750,000		4,918,796	5,127,732
Weighted average shares outstanding, diluted			5,750,000		5,301,630	5,750,000		4,918,796	5,127,732
Basic net (loss) per share			$ (0.16)	$ 0.16	$ (0.03)			$ (0.05)	$ (0.08)
Diluted net (loss) per share			$ (0.16)		$ (0.03)			$ (0.05)	$ (0.08)
Class B Common Stock \| As Previously Reported
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			8,485,715	9,043,136	3,374,881	8,809,768		3,424,425	2,318,726
Weighted average shares outstanding, diluted			8,485,715		3,374,881	8,809,768		3,424,425	2,318,726
Basic net (loss) per share			$ (0.54)	$ 0.51					$ (0.89)
Diluted net (loss) per share			$ (0.54)						$ (0.89)
Class B Common Stock \| Adjustment
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			(2,735,715)	(3,293,136)	(1,926,749)	(3,059,768)		1,494,371	2,809,006
Weighted average shares outstanding, diluted			(2,735,715)		(1,926,749)	(3,059,768)		1,494,371	2,809,006
Basic net (loss) per share			$ 0.38	$ (0.35)	$ (0.03)			$ (0.05)	$ 0.74
Diluted net (loss) per share			$ 0.38		$ (0.03)			$ (0.05)	$ 0.74

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Parenthetical) (Q3) (Details) - shares	3 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2020
Class A Common Stock \| Common stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Sale of Units, net of underwriting discounts and offering expenses	23,000,000	23,000,000

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Additional Information (Q3) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
Redemption value per share	$ 10.00	$ 10.00
Minimum net tangible assets upon redemption of common stock subject to possible redemption	$ 5,000,001	$ 5,000,001

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Q3) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Cash equivalents	$ 0	$ 0	$ 0
Unrecognized tax benefits	0	0
Accrued for interest and penalties amount	0	$ 0
Shares excluded in the calculation of diluted loss per share		11,825,000
Cash, FDIC Insured Amount	$ 250,000	$ 250,000
New Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded in the calculation of diluted loss per share	11,825,000	11,825,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Class A common stock reflected in the balance sheet (Q3) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Aug. 18, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Gross proceeds	$ 230,000,000	$ 230,000,000
Less: Proceeds allocated to Public Warrants	(13,225,000)	(13,225,000)
Class A common stock issuance costs	12,292,456	(12,292,456)
Plus: Accretion of carrying value to redemption value	25,517,456	25,517,456
Class A common stock subject to possible redemption	$ 230,000,000	$ 230,000,000	$ 230,000,000	$ 200,000,000

- Definition

Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

+ References + Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - calculation of basic and diluted net loss per common stock (Q3) (Details) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Class A Common Stock
Numerator:
Allocation of net income (loss), as adjusted		$ 582,608	$ (304,448)	$ 560,306	$ (192,876)	$ (1,295,774)
Denominator:
Weighted average shares outstanding, basic		23,650,000	10,858,152	23,650,000	3,645,803	8,674,180
Weighted average shares outstanding, diluted	0	23,650,000	10,858,152	23,650,000	3,645,803	8,674,180
Basic net income per common share	$ 0.00	$ 0.02	$ (0.03)	$ 0.02	$ (0.05)	$ (0.15)
Diluted net income per common share	$ 0.00	$ 0.02	$ (0.03)	$ 0.02	$ (0.05)	$ (0.15)
Class B Common Stock
Numerator:
Allocation of net income (loss), as adjusted		$ 141,649	$ (148,650)	$ 136,226	$ (260,222)	$ (765,995)
Denominator:
Weighted average shares outstanding, basic		5,750,000	5,301,630	5,750,000	4,918,796	5,127,732
Weighted average shares outstanding, diluted	0	5,750,000	5,301,630	5,750,000	4,918,796	5,127,732
Basic net income per common share	$ 0.00	$ 0.02	$ (0.03)	$ 0.02	$ (0.05)	$ (0.15)
Diluted net income per common share	$ 0.00	$ 0.02	$ (0.03)	$ 0.02	$ (0.05)	$ (0.15)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

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+ Details

INITIAL PUBLIC OFFERING (Q3) (Details) - $ / shares			9 Months Ended
INITIAL PUBLIC OFFERING (Q3) (Details) - $ / shares	Aug. 24, 2020	Aug. 18, 2020	Sep. 30, 2021	Dec. 31, 2020	Oct. 31, 2020
Initial Public Offering
Subsidiary, Sale of Stock [Line Items]
Number of units sold (in shares)	23,000,000
Purchase price per unit	$ 10.00	$ 10.00	$ 10.00	$ 10.00	$ 10.00
Over Allotment Option
Subsidiary, Sale of Stock [Line Items]
Number of units sold (in shares)	3,000,000
Purchase price per unit	$ 10.00	$ 10.00
Class A Common Stock \| Initial Public Offering
Subsidiary, Sale of Stock [Line Items]
Number of units sold (in shares)		20,000,000
Purchase price per unit		$ 10.00	$ 11.50
Number of ordinary shares per unit			1
Number of public warrants per unit			1
Warrants exercise ratio			1

PRIVATE PLACEMENT (Q3) (Details) - USD ($)		3 Months Ended	12 Months Ended
PRIVATE PLACEMENT (Q3) (Details) - USD ($)	Aug. 18, 2020	Mar. 31, 2020	Dec. 31, 2020	Sep. 30, 2021
Subsidiary, Sale of Stock [Line Items]
Purchase price		$ 25,000	$ 25,000
Private placement
Subsidiary, Sale of Stock [Line Items]
Issuance of Class B common stock to Sponsor (in shares)	650,000
Purchase price per unit	$ 10.00
Purchase price	$ 6,500,000
Private placement \| Class A Common Stock
Subsidiary, Sale of Stock [Line Items]
Warrants exercise price				$ 11.50

RELATED PARTY TRANSACTIONS (Q3) (Details) - USD ($)							3 Months Ended	9 Months Ended		12 Months Ended
RELATED PARTY TRANSACTIONS (Q3) (Details) - USD ($)	Jul. 29, 2021	Feb. 21, 2021	Aug. 24, 2020	Aug. 14, 2020	Feb. 06, 2020	Jan. 10, 2020	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Related Party Transaction [Line Items]
Repayment of related party debt									$ 140,671	$ 140,671
General and administrative services expense per month				$ 15,000
Proceeds held in trust account to repay working capital loans								$ 0
Related party transaction Converted notes Price per share upon consummation of a Business Combination								$ 10.00		$ 10.00
Unsecured promissory note
Related Party Transaction [Line Items]
Borrowings principal amount						$ 300,000
Due to related parties			$ 140,671
Maximum
Related Party Transaction [Line Items]
Related party transaction Converted notes upon consummation of a Business Combination								$ 1,000,000.0		$ 1,000,000
Sponsor [Member]
Related Party Transaction [Line Items]
Number of units sold (in shares)					5,750,000
Stock dividend					0.15
Number of shares, common stock subject to forfeiture			750,000
Shares owned by initial stock holders (in percentage)						22.03%
Stock price trigger to transfer, assign or sell any shares or warrants of the company, after the completion of the initial business combination (in dollars per share)						$ 12.00
Threshold trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination						20 days
Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination						30 days
Related party committed loan amount to consummate business combination	$ 1,000,000
Sponsor [Member] \| Class B Common Stock
Related Party Transaction [Line Items]
Number of units sold (in shares)						5,000,000
Proceeds from issuance of shares						$ 25,000
Sponsor [Member] \| Maximum
Related Party Transaction [Line Items]
Number of shares, common stock subject to forfeiture						750,000
Related party committed loan amount to consummate business combination	$ 250,000	$ 750,000
Accounts Payable and Accrued Liabilities
Related Party Transaction [Line Items]
Fees for administrative support							$ 45,000	$ 135,000	$ 30,000	$ 66,774

COMMITMENTS AND CONTINGENCIES (Q3) (Details) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Q3) (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2021	Dec. 31, 2020
Loss Contingencies [Line Items]
Purchase price	$ 25,000		$ 25,000
Underwriting Agreement
Loss Contingencies [Line Items]
Deferred Fees, Payable per Unit		$ 0.35
Deferred Fee Payable		$ 8,050,000
Forward Purchase Agreement
Loss Contingencies [Line Items]
Purchase price		$ 100,000,000.0	$ 100,000,000.0
Commitment fee (in percent)		2.00%	2.00%
Open Market or Privately Negotiated Transactions
Loss Contingencies [Line Items]
Purchase price		$ 85,000,000.0	$ 85,000,000.0
Right Of First Refusal [Member]
Loss Contingencies [Line Items]
Percentage of outstanding common stock of the post-business combination		5.00%	5.00%
Maximum duration (in years)		3 years	3 years
Maximum
Loss Contingencies [Line Items]
Commitment carrying costs			$ 1,000,000.0
Maximum \| Forward Purchase Agreement
Loss Contingencies [Line Items]
Commitment carrying costs		$ 1,000,000.0	100,000,000.0
Additional financing amount		$ 400,000,000	$ 400,000,000

STOCKHOLDER'S EQUITY (Q3) (Details)	9 Months Ended
STOCKHOLDER'S EQUITY (Q3) (Details)	Sep. 30, 2021 Vote $ / shares shares	Dec. 31, 2020 $ / shares shares	Jan. 30, 2020 $ / shares shares	Dec. 31, 2019 $ / shares shares
Class of Stock [Line Items]
Preferred stock, shares authorized	1,000,000	1,000,000	1,000,000	1,000,000
Preferred stock, par value \| $ / shares	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares issued	0	0		0
Preferred stock, shares outstanding	0	0		0
Class A common stock subject to possible redemption, shares		23,000,000		0
Percentage of common stock outstanding for conversion basis	20.00%
Class A Common Stock
Class of Stock [Line Items]
Common stock, shares authorized	100,000,000	100,000,000	100,000,000	100,000,000
Common stock, par value \| $ / shares		$ 0.0001	$ 0.0001	$ 0.0001
Number of votes per share of common stock \| Vote	1
Common stock, shares outstanding	650,000	650,000
Class A common stock subject to possible redemption, shares	23,000,000	23,000,000
Class B Common Stock
Class of Stock [Line Items]
Common stock, shares authorized	10,000,000	10,000,000	10,000,000	10,000,000
Common stock, par value \| $ / shares	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Number of votes per share of common stock \| Vote	1
Common stock, shares issued	5,750,000	5,750,000
Common stock, shares outstanding	5,750,000	5,750,000

WARRANTS (Q3) (Details)	9 Months Ended
WARRANTS (Q3) (Details)	Sep. 30, 2021 $ / shares
Public Warrants [Member]
Warrant term	5 years
Warrants exercise price	$ 0.01
Sale price of the ordinary shares	18.00
Closing Of Business Combination [Member]
Purchase price per unit	$ 9.20
Exercise price of the warrants will be adjusted of the higher of the market value (in percentage)	115.00%
Period In which private warrants will not be transferable	30 days
Maximum
Written notice of redemption to each Public Warrant holder	30 days
Minimum
Written notice of redemption to each Public Warrant holder	20 days

FAIR VALUE MEASUREMENTS - Narrative (Q3) (Details)	Sep. 30, 2021 shares
Private Placement Warrants [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	325,000
Public Warrants [Member]
Class of Warrant or Right [Line Items]
Warrants outstanding	11,500,000

FAIR VALUE MEASUREMENTS - Summary of assets measured at fair value on a recurring basis (Q3) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	$ 10,176,000	$ 13,365,500
Level 1 \| Public Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	9,890,000	12,995,000
Level 1 \| Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities held in Trust Account	230,008,192	230,011,254
Level 1 \| Recurring \| Public Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability		12,995,000
Level 3 \| Private Placement Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	$ 286,000	370,500
Level 3 \| Recurring \| Private Placement Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability		$ 370,500

FAIR VALUE MEASUREMENTS - Key inputs for Private Placement Warrants (Q3) (Details) - Private Placement Warrants [Member]	Sep. 30, 2021 $ / shares d	Dec. 31, 2020 $ / shares d
Risk-free interest rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrants measurement input	1.04	0.51
Trading days per year
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Trading days per year \| d	250	252
Expected volatility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrants measurement input	14.0	15.8
Exercise price
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrants measurement input	11.50	11.50
Stock Price
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrants measurement input	9.91	10.08

FAIR VALUE MEASUREMENTS - Schedule of fair value of warrant liabilities (Q3) (Details) - USD ($)	3 Months Ended			12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value at beginning			$ 13,365,500	$ 0
Change in fair value				(236,500)
Fair value at ending				13,365,500
New Warrants
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value at beginning	$ 11,246,750	$ 8,517,250	13,365,500
Change in fair value	(1,070,750)	2,729,500	(4,848,250)
Fair value at ending	10,176,000	11,246,750	8,517,250	13,365,500
Private Placement Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value at beginning	321,750	237,250	370,500	0
Change in fair value	(35,750)	84,500	(133,250)	(6,500)
Fair value at ending	286,000	321,750	237,250	370,500
Public Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value at beginning	10,925,000	8,280,000	12,995,000	0
Change in fair value	(1,035,000)	2,645,000	(4,715,000)	(230,000)
Fair value at ending	$ 9,890,000	$ 10,925,000	$ 8,280,000	$ 12,995,000

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (FY) (Details)					9 Months Ended	12 Months Ended
	Oct. 14, 2020 Business	Aug. 24, 2020 USD ($) $ / shares shares	Aug. 20, 2020 USD ($) shares	Aug. 18, 2020 USD ($) $ / shares shares	Sep. 30, 2020 USD ($)	Dec. 31, 2020 USD ($) $ / shares shares	Sep. 30, 2021 USD ($) $ / shares	Feb. 21, 2021 USD ($)	Oct. 31, 2020 $ / shares
Subsidiary, Sale of Stock [Line Items]
Proceeds from sale of Private Placement Units						$ 6,500,000
Proceeds from issuance					$ 25,000	25,000
Transaction Costs						(837,355)
Deferred underwriting fee payable					$ 8,050,000	8,050,000	$ 8,050,000
Cash held outside the Trust Account						$ 1,017,137
Condition for future business combination number of businesses minimum \| Business	1
Condition for future business combination use of proceeds percentage						80
Condition for future business combination threshold Percentage Ownership						50
Redemption limit percentage without prior consent						15
Obligation to redeem Public Shares if entity does not complete a Business Combination (as a percent)						100.00%
Redemption period upon closure						10 days
Maximum Allowed Dissolution Expenses						$ 100,000
Cash						1,017,137	353,032
Working capital						50,240
Sponsor
Subsidiary, Sale of Stock [Line Items]
Business combination limit on net tangible assets						$ 5,000,001	$ 5,000,001
Sponsor \| Subsequent Event
Subsidiary, Sale of Stock [Line Items]
Debt instrument, face amount								$ 750,000
Initial Public Offering
Subsidiary, Sale of Stock [Line Items]
Number of units sold (in shares) \| shares			23,000,000	20,000,000
Purchase price, per unit \| $ / shares		$ 10.00		$ 10.00		$ 10.00	$ 10.00		$ 10.00
Proceeds from issuance initial public offering				$ 200,000,000
Transaction Costs						$ 13,128,937
Underwriting fees						4,600,000
Deferred underwriting fee payable						8,050,000
Other offering costs						$ 478,937
Payments for investment of cash in Trust Account				$ 200,000,000
Private Placement
Subsidiary, Sale of Stock [Line Items]
Purchase price, per unit \| $ / shares				$ 10.00
Proceeds from issuance				$ 6,500,000
Private Placement \| Private Placement Warrants
Subsidiary, Sale of Stock [Line Items]
Sale of Private Placement Warrants (in shares) \| shares				650,000		650,000
Price of warrant \| $ / shares				$ 10.00		$ 10.00
Proceeds from sale of Private Placement Units				$ 6,500,000		$ 6,500,000
Over-allotment option
Subsidiary, Sale of Stock [Line Items]
Number of units sold (in shares) \| shares		3,000,000
Purchase price, per unit \| $ / shares		$ 10.00		$ 10.00
Proceeds from issuance		$ 30,000,000
Aggregate proceeds held in the Trust Account			$ 230,000,000

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (FY) (Details) - USD ($)		3 Months Ended					6 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Jun. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2020	Aug. 18, 2020	Mar. 31, 2020
BALANCE SHEETS
Warrant liability		$ 10,176,000						$ 10,176,000		$ 13,365,500	$ 13,365,500
Total Liabilities	$ 27,171	21,144,987						21,144,987		22,584,508	22,584,508
Class A common stock subject to possible redemption		230,000,000			$ 230,000,000			230,000,000	$ 230,000,000	230,000,000	230,000,000	$ 200,000,000
Class A common stock					65				65			65
Additional paid-in capital										0	0
Accumulated deficit	(1,000)	(20,735,459)			(19,823,320)			(20,735,459)	(19,823,320)	(21,431,991)	(21,431,991)	(18,557,577)
Total Stockholders' Equity (Deficit)	(1,000)	(20,734,819)	$ (21,459,076)	$ (16,789,641)	(19,822,680)	$ 24,000	$ (21,459,076)	(20,734,819)	(19,822,680)	(21,431,351)	(21,431,351)	(18,556,937)	$ 24,000
STATEMENTS OF OPERATIONS
Change in fair value of warrant liability		1,070,750			466,500			3,189,500	466,500	236,500
Transaction costs										(837,355)
Net loss	(1,000)	724,257	(4,669,435)	4,641,710	(453,098)	0		696,532	(453,098)	(2,061,769)
STATEMENT OF CASH FLOWS
Initial classification of warrant liability											13,602,000
Initial classification of common stock subject to possible redemption									230,000,000	230,000,000
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Class A common stock subject to possible redemption										(25,517,456)
Accretion to common stock subject to redemption amount					25,517,456
Stockholders' Equity Attributable to Parent	$ (1,000)	(20,734,819)	(21,459,076)	(16,789,641)	(19,822,680)	$ 24,000	(21,459,076)	(20,734,819)	(19,822,680)	(21,431,351)	(21,431,351)	(18,556,937)	$ 24,000
Restatement Of Warrants As Derivative Liabilities [Member]
BALANCE SHEETS
Warrant liability					13,135,500				13,135,500	13,365,500	13,365,500	13,602,000
Total Liabilities					21,261,783				21,261,783	22,584,508	22,584,508	20,778,121
Class A common stock subject to possible redemption					205,177,310				205,177,310	203,568,640	203,568,640	176,443,060
Additional paid-in capital					5,453,221				5,453,221	7,061,874	7,061,874	5,837,483
Accumulated deficit					(454,099)				(454,099)	(2,062,769)	(2,062,769)	(838,356)
Total Stockholders' Equity (Deficit)					$ 5,000,010				$ 5,000,010	$ 5,000,009	$ 5,000,009	$ 5,000,003
Number of Class A common stock subject to redemption					20,517,731				20,517,731	20,356,864	20,356,864	17,644,306
STATEMENTS OF OPERATIONS
Change in fair value of warrant liability					$ 466,499				$ 466,499	$ 236,500
Transaction costs					(837,355)				(837,355)	(837,355)
Net loss					$ (453,099)				$ (453,099)	$ (2,061,769)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption					18,952,768				18,952,768	20,323,974
Basic and diluted net earnings per share, common stock subject to possible redemption					$ 0.00				$ 0.00	$ 0.00
Weighted average shares outstanding, basic					3,374,881				3,424,425	2,318,726
Weighted average shares outstanding, diluted					3,374,881				3,424,425	2,318,726
Basic net (loss) per share					$ 0.00				$ 0.00	$ (0.89)
Diluted net (loss) per share					$ 0.00				$ 0.00	$ (0.89)
STATEMENT OF CASH FLOWS
Net loss									$ (453,099)	$ (2,061,770)
Allocation of initial public offering costs									837,356	837,356
Initial classification of warrant liability									13,602,000	13,602,000
Initial classification of common stock subject to possible redemption									204,793,060	204,793,060
Change in value of Class A common stock subject to possible redemption									384,250	(1,224,420)
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Stockholders' Equity Attributable to Parent					$ 5,000,010				5,000,010	5,000,009	$ 5,000,009	$ 5,000,003
Restatement of redeemable common stock as temporary equity
BALANCE SHEETS
Accumulated deficit			(21,459,716)	(16,790,281)	(19,823,320)		(21,459,716)		(19,823,320)	(21,431,991)	(21,431,991)	(18,557,577)
Total Stockholders' Equity (Deficit)			(21,459,076)	(16,789,641)	(19,822,680)		(21,459,076)		(19,822,680)	(21,431,351)	(21,431,351)	(18,556,937)
STATEMENT OF CASH FLOWS
Initial classification of common stock subject to possible redemption									230,000,000	230,000,000
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Accretion to common stock subject to redemption amount									(25,517,456)
Stockholders' Equity Attributable to Parent			(21,459,076)	(16,789,641)	(19,822,680)		(21,459,076)		(19,822,680)	(21,431,351)	(21,431,351)	(18,556,937)
As Previously Reported
BALANCE SHEETS
Additional paid-in capital			7,089,593	2,420,210	5,453,221		7,089,593		5,453,221	7,061,874	7,061,874	5,837,483
Accumulated deficit			(2,090,494)	2,578,941	(454,099)		(2,090,494)		(454,099)	(2,062,769)	(2,062,769)	(838,356)
Total Stockholders' Equity (Deficit)			5,000,004	5,000,009	5,000,010		5,000,004		5,000,010	5,000,009	5,000,009	5,000,003
STATEMENT OF CASH FLOWS
Initial classification of common stock subject to possible redemption									204,793,060	204,793,060
Change in value of Class A common stock subject to possible redemption				4,641,710			(27,720)		384,250	(1,224,420)
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Class A common stock subject to possible redemption									(205,177,310)	(205,177,310)
Change in value of common stock subject to redemption				(4,641,710)			4,669,430			1,608,670
Stockholders' Equity Attributable to Parent			5,000,004	5,000,009	5,000,010		5,000,004		5,000,010	5,000,009	5,000,009	5,000,003
As Previously Reported \| Restatement Of Warrants As Derivative Liabilities [Member]
BALANCE SHEETS
Total Liabilities					8,126,283				8,126,283	9,219,008	9,219,008	7,176,121
Class A common stock subject to possible redemption					218,312,810				218,312,810	216,934,140	216,934,140	190,045,060
Additional paid-in capital					5,082,496				5,082,496	6,461,152	6,461,152	5,000,263
Accumulated deficit					(83,243)				(83,243)	(1,461,914)	(1,461,914)	(1,000)
Total Stockholders' Equity (Deficit)					$ 5,000,010				$ 5,000,010	$ 5,000,009	$ 5,000,009	$ 5,000,003
Number of Class A common stock subject to redemption					21,831,281				21,831,281	21,693,414	21,693,414	19,004,506
STATEMENTS OF OPERATIONS
Net loss					$ (82,243)				$ (82,243)	$ (1,460,914)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption									15,112,852	16,131,141
Basic and diluted net earnings per share, common stock subject to possible redemption					$ 0.00				$ 0.00	$ 0.00
Weighted average shares outstanding, basic					5,952,197				3,895,358	4,542,198
Weighted average shares outstanding, diluted					5,952,197				3,895,358	4,542,198
Basic net (loss) per share					$ (0.02)				$ (0.02)	$ (0.32)
Diluted net (loss) per share					$ (0.02)				$ (0.02)	$ (0.32)
STATEMENT OF CASH FLOWS
Net loss									$ (82,243)	$ (1,460,914)
Initial classification of common stock subject to possible redemption									218,395,060	218,395,060
Change in value of Class A common stock subject to possible redemption									(82,250)	(1,460,920)
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Stockholders' Equity Attributable to Parent					$ 5,000,010				5,000,010	5,000,009	$ 5,000,009	$ 5,000,003
Adjustment
BALANCE SHEETS
Additional paid-in capital			(7,089,593)	(2,420,210)	(5,453,221)		(7,089,593)		(5,453,221)	(7,061,874)	(7,061,874)	(5,837,483)
Accumulated deficit			(19,369,222)	(19,369,222)	(19,369,221)		(19,369,222)		(19,369,221)	(19,369,222)	(19,369,222)	(17,719,221)
Total Stockholders' Equity (Deficit)			(26,459,080)	(21,789,650)	$ (24,822,690)		(26,459,080)		(24,822,690)	(26,431,360)	(26,431,360)	(23,556,940)
STATEMENTS OF OPERATIONS
Basic net (loss) per share					$ (0.03)
Diluted net (loss) per share					$ (0.03)
STATEMENT OF CASH FLOWS
Initial classification of common stock subject to possible redemption									25,206,940	25,206,940
Change in value of Class A common stock subject to possible redemption				(4,641,710)			27,720		(384,250)	1,224,420
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Class A common stock subject to possible redemption									205,177,310	205,177,310
Change in value of common stock subject to redemption				(4,641,710)			(4,669,430)			(1,608,670)
Accretion to common stock subject to redemption amount									(25,517,456)	(25,517,456)
Stockholders' Equity Attributable to Parent			(26,459,080)	(21,789,650)	$ (24,822,690)		(26,459,080)		(24,822,690)	(26,431,360)	(26,431,360)	(23,556,940)
Adjustment \| Restatement Of Warrants As Derivative Liabilities [Member]
BALANCE SHEETS
Warrant liability					13,135,500				13,135,500	13,365,500	13,365,500	13,602,000
Total Liabilities					13,135,500				13,135,500	13,365,500	13,365,500	13,602,000
Class A common stock subject to possible redemption					(13,135,500)				(13,135,500)	(13,365,500)	(13,365,500)	(13,602,000)
Additional paid-in capital					370,725				370,725	600,722	600,722	837,220
Accumulated deficit					$ (370,856)				$ (370,856)	$ (600,855)	$ (600,855)	$ (837,356)
Number of Class A common stock subject to redemption					(1,313,550)				(1,313,550)	(1,336,550)	(1,336,550)	(1,360,200)
STATEMENTS OF OPERATIONS
Change in fair value of warrant liability					$ 466,499				$ 466,499	$ 236,500
Transaction costs					(837,355)				(837,355)	(837,355)
Net loss					$ (370,856)				$ (370,856)	$ (600,855)
Basic and diluted weighted average shares outstanding, common stock subject to possible redemption					18,952,768				3,839,915	4,192,832
Basic and diluted net earnings per share, common stock subject to possible redemption					$ 0				$ 0	$ 0
Weighted average shares outstanding, basic					(2,577,316)				(470,933)	(2,223,472)
Weighted average shares outstanding, diluted					(2,577,316)				(470,933)	(2,223,472)
Basic net (loss) per share									$ 0.02
Diluted net (loss) per share					$ 0.02				$ 0.02	$ (0.57)
STATEMENT OF CASH FLOWS
Net loss									$ (370,856)	$ (600,856)
Allocation of initial public offering costs									837,356	837,356
Initial classification of warrant liability									13,602,000	13,602,000
Initial classification of common stock subject to possible redemption									(13,602,000)	(13,602,000)
Change in value of Class A common stock subject to possible redemption									$ 466,500	236,500
Class A Common Stock
BALANCE SHEETS
Class A common stock		$ 65						$ 65		$ 65	$ 65
Number of Class A common stock subject to redemption	0									23,000,000	23,000,000
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic		23,650,000			10,858,152			23,650,000	3,645,803	8,674,180
Weighted average shares outstanding, diluted	0	23,650,000			10,858,152			23,650,000	3,645,803	8,674,180
Basic net (loss) per share	$ 0.00	$ 0.02			$ (0.03)			$ 0.02	$ (0.05)	$ (0.15)
Diluted net (loss) per share	$ 0.00	$ 0.02			$ (0.03)			$ 0.02	$ (0.05)	$ (0.15)
Class A Common Stock \| Restatement Of Warrants As Derivative Liabilities [Member]
BALANCE SHEETS
Class A common stock					$ 313				$ 313
Class A Common Stock \| Restatement of redeemable common stock as temporary equity
BALANCE SHEETS
Class A common stock			$ 65	$ 65	$ 65		$ 65		$ 65	$ 65	$ 65	$ 65
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			23,650,000		10,858,152		23,650,000			20,505,492
Weighted average shares outstanding, diluted			23,650,000	23,650,000	10,858,152		23,650,000			20,505,492
Basic net (loss) per share			$ (0.16)		$ (0.03)				$ (0.05)	$ (0.08)
Diluted net (loss) per share			$ (0.16)	$ 0.16	$ (0.03)				$ (0.05)	$ (0.08)
Class A Common Stock \| As Previously Reported
BALANCE SHEETS
Class A common stock			$ 330	$ 283	$ 313		$ 330		$ 313	$ 329	329	301
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			20,821,035		18,952,768		21,926,782		18,952,768	20,323,974
Weighted average shares outstanding, diluted			20,821,035	21,693,414	18,952,768		21,926,782		18,952,768	20,323,974
Class A Common Stock \| As Previously Reported \| Restatement Of Warrants As Derivative Liabilities [Member]
BALANCE SHEETS
Class A common stock					$ 182				$ 182	$ 196	196	165
Class A Common Stock \| Adjustment
BALANCE SHEETS
Class A common stock			$ (265)	$ (218)	$ (248)		$ (265)		$ (248)	$ (264)	(264)	(236)
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			2,828,965		(8,094,616)		1,723,218		(15,306,965)	(11,649,794)
Weighted average shares outstanding, diluted			2,828,965	1,956,586	(8,094,616)		1,723,218		(15,306,965)	(11,649,794)
Basic net (loss) per share			$ (0.16)		$ (0.03)				$ (0.05)	$ (0.15)
Diluted net (loss) per share			$ (0.16)	$ 0.16	$ (0.03)				$ (0.05)	$ (0.15)
Class A Common Stock \| Adjustment \| Restatement Of Warrants As Derivative Liabilities [Member]
BALANCE SHEETS
Class A common stock					$ 131				$ 131	$ 133	133	136
Class A Common Stock Subject to Redemption [Member] \| Restatement of redeemable common stock as temporary equity
BALANCE SHEETS
Class A common stock subject to possible redemption			$ 230,000,000	$ 230,000,000	230,000,000		$ 230,000,000		230,000,000	230,000,000	230,000,000	200,000,000
Class A Common Stock Subject to Redemption [Member] \| As Previously Reported
BALANCE SHEETS
Class A common stock subject to possible redemption			203,540,920	208,210,350	205,177,310		203,540,920		205,177,310	203,568,640	203,568,640	176,443,060
STATEMENT OF CASH FLOWS
Initial classification of common stock subject to possible redemption									204,793,060	204,793,060
Change in value of Class A common stock subject to possible redemption									384,250	(1,224,420)
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Class A common stock subject to possible redemption									(205,177,310)
Class A Common Stock Subject to Redemption [Member] \| Adjustment
BALANCE SHEETS
Class A common stock subject to possible redemption			$ 26,459,080	$ 21,789,650	$ 24,822,690		$ 26,459,080		24,822,690	26,431,360	26,431,360	$ 23,556,940
STATEMENT OF CASH FLOWS
Initial classification of common stock subject to possible redemption									25,206,940	25,206,940
Change in value of Class A common stock subject to possible redemption									(384,250)	1,224,420
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Class A common stock subject to possible redemption									$ 205,177,310
Class B Common Stock
BALANCE SHEETS
Class A common stock		$ 575						$ 575		$ 575	$ 575
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic		5,750,000			5,301,630			5,750,000	4,918,796	5,127,732
Weighted average shares outstanding, diluted	0	5,750,000			5,301,630			5,750,000	4,918,796	5,127,732
Basic net (loss) per share	$ 0.00	$ 0.02			$ (0.03)			$ 0.02	$ (0.05)	$ (0.15)
Diluted net (loss) per share	$ 0.00	$ 0.02			$ (0.03)			$ 0.02	$ (0.05)	$ (0.15)
Class B Common Stock \| Restatement of redeemable common stock as temporary equity
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			5,750,000	5,750,000	5,301,630		5,750,000		4,918,796	5,127,732
Weighted average shares outstanding, diluted			5,750,000		5,301,630		5,750,000		4,918,796	5,127,732
Basic net (loss) per share			$ (0.16)	$ 0.16	$ (0.03)				$ (0.05)	$ (0.08)
Diluted net (loss) per share			$ (0.16)		$ (0.03)				$ (0.05)	$ (0.08)
Class B Common Stock \| As Previously Reported
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			8,485,715	9,043,136	3,374,881		8,809,768		3,424,425	2,318,726
Weighted average shares outstanding, diluted			8,485,715		3,374,881		8,809,768		3,424,425	2,318,726
Basic net (loss) per share			$ (0.54)	$ 0.51						$ (0.89)
Diluted net (loss) per share			$ (0.54)							$ (0.89)
Class B Common Stock \| Adjustment
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			(2,735,715)	(3,293,136)	(1,926,749)		(3,059,768)		1,494,371	2,809,006
Weighted average shares outstanding, diluted			(2,735,715)		(1,926,749)		(3,059,768)		1,494,371	2,809,006
Basic net (loss) per share			$ 0.38	$ (0.35)	$ (0.03)				$ (0.05)	$ 0.74
Diluted net (loss) per share			$ 0.38		$ (0.03)				$ (0.05)	$ 0.74

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Parenthetical) (FY) (Details) - shares	3 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2020
Class A Common Stock \| Common stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Sale of Units, net of underwriting discounts and offering expenses	23,000,000	23,000,000

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Impact of restatement (FY) (Details) - USD ($)		3 Months Ended				6 Months Ended	9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Aug. 18, 2020	Jun. 30, 2020	Mar. 31, 2020
BALANCE SHEETS
Class A common stock subject to possible redemption		$ 230,000,000			$ 230,000,000		$ 230,000,000	$ 230,000,000	$ 230,000,000	$ 200,000,000
Common stock					65			65		65
Additional paid-in capital									0
Accumulated deficit	$ (1,000)	(20,735,459)			(19,823,320)		(20,735,459)	(19,823,320)	(21,431,991)	(18,557,577)
Total Stockholders' Equity (Deficit)	(1,000)	(20,734,819)	$ (21,459,076)	$ (16,789,641)	(19,822,680)	$ (21,459,076)	(20,734,819)	(19,822,680)	(21,431,351)	(18,556,937)	$ 24,000	$ 24,000
STATEMENT OF CASH FLOWS
Initial classification of Class A common stock subject to possible redemption								230,000,000	230,000,000
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Class A common stock subject to possible redemption									(25,517,456)
Accretion to common stock subject to redemption amount					25,517,456
Total Stockholders' Equity	$ (1,000)	(20,734,819)	(21,459,076)	(16,789,641)	$ (19,822,680)	(21,459,076)	(20,734,819)	$ (19,822,680)	(21,431,351)	(18,556,937)	$ 24,000	$ 24,000
Class A Common Stock
BALANCE SHEETS
Common stock		$ 65					$ 65		$ 65
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic		23,650,000			10,858,152		23,650,000	3,645,803	8,674,180
Weighted average shares outstanding, diluted	0	23,650,000			10,858,152		23,650,000	3,645,803	8,674,180
Basic net income per common share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Diluted net income per common share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Class B Common Stock
BALANCE SHEETS
Common stock		$ 575					$ 575		$ 575
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic		5,750,000			5,301,630		5,750,000	4,918,796	5,127,732
Weighted average shares outstanding, diluted	0	5,750,000			5,301,630		5,750,000	4,918,796	5,127,732
Basic net income per common share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
Diluted net income per common share	$ 0.00	$ 0.02			$ (0.03)		$ 0.02	$ (0.05)	$ (0.15)
As Previously Reported
BALANCE SHEETS
Additional paid-in capital			7,089,593	2,420,210	$ 5,453,221	7,089,593		$ 5,453,221	$ 7,061,874	5,837,483
Accumulated deficit			(2,090,494)	2,578,941	(454,099)	(2,090,494)		(454,099)	(2,062,769)	(838,356)
Total Stockholders' Equity (Deficit)			5,000,004	5,000,009	5,000,010	5,000,004		5,000,010	5,000,009	5,000,003
STATEMENT OF CASH FLOWS
Initial classification of Class A common stock subject to possible redemption								204,793,060	204,793,060
Change in value of Class A common stock subject to possible redemption				4,641,710		(27,720)		384,250	(1,224,420)
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Sale of 23,000,000 Units, net of underwriting discounts								204,482,544	204,482,544
Change in value of common stock subject to possible redemption				(4,641,710)		4,669,430			1,608,670
Class A common stock subject to possible redemption								(205,177,310)	(205,177,310)
Total Stockholders' Equity			5,000,004	5,000,009	5,000,010	5,000,004		5,000,010	5,000,009	5,000,003
As Previously Reported \| Class A Common Stock
BALANCE SHEETS
Common stock			$ 330	$ 283	$ 313	$ 330		$ 313	$ 329	301
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			20,821,035		18,952,768	21,926,782		18,952,768	20,323,974
Weighted average shares outstanding, diluted			20,821,035	21,693,414	18,952,768	21,926,782		18,952,768	20,323,974
As Previously Reported \| Class A Common Stock Subject to Redemption [Member]
BALANCE SHEETS
Class A common stock subject to possible redemption			$ 203,540,920	$ 208,210,350	$ 205,177,310	$ 203,540,920		$ 205,177,310	$ 203,568,640	176,443,060
STATEMENT OF CASH FLOWS
Initial classification of Class A common stock subject to possible redemption								204,793,060	204,793,060
Change in value of Class A common stock subject to possible redemption								384,250	$ (1,224,420)
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Class A common stock subject to possible redemption								$ (205,177,310)
As Previously Reported \| Class B Common Stock
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			8,485,715	9,043,136	3,374,881	8,809,768		3,424,425	2,318,726
Weighted average shares outstanding, diluted			8,485,715		3,374,881	8,809,768		3,424,425	2,318,726
Basic net income per common share			$ (0.54)	$ 0.51					$ (0.89)
Diluted net income per common share			$ (0.54)						$ (0.89)
Adjustment
BALANCE SHEETS
Additional paid-in capital			$ (7,089,593)	$ (2,420,210)	$ (5,453,221)	$ (7,089,593)		$ (5,453,221)	$ (7,061,874)	(5,837,483)
Accumulated deficit			(19,369,222)	(19,369,222)	(19,369,221)	(19,369,222)		(19,369,221)	(19,369,222)	(17,719,221)
Total Stockholders' Equity (Deficit)			(26,459,080)	(21,789,650)	$ (24,822,690)	(26,459,080)		(24,822,690)	(26,431,360)	(23,556,940)
STATEMENTS OF OPERATIONS
Basic net income per common share					$ (0.03)
Diluted net income per common share					$ (0.03)
STATEMENT OF CASH FLOWS
Initial classification of Class A common stock subject to possible redemption								25,206,940	25,206,940
Change in value of Class A common stock subject to possible redemption				(4,641,710)		27,720		(384,250)	1,224,420
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Sale of 23,000,000 Units, net of underwriting discounts								(204,482,544)	(204,482,544)
Change in value of common stock subject to possible redemption				(4,641,710)		(4,669,430)			(1,608,670)
Class A common stock subject to possible redemption								205,177,310	205,177,310
Accretion to common stock subject to redemption amount								(25,517,456)	(25,517,456)
Total Stockholders' Equity			(26,459,080)	(21,789,650)	$ (24,822,690)	(26,459,080)		(24,822,690)	(26,431,360)	(23,556,940)
Adjustment \| Class A Common Stock
BALANCE SHEETS
Common stock			$ (265)	$ (218)	$ (248)	$ (265)		$ (248)	$ (264)	(236)
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			2,828,965		(8,094,616)	1,723,218		(15,306,965)	(11,649,794)
Weighted average shares outstanding, diluted			2,828,965	1,956,586	(8,094,616)	1,723,218		(15,306,965)	(11,649,794)
Basic net income per common share			$ (0.16)		$ (0.03)			$ (0.05)	$ (0.15)
Diluted net income per common share			$ (0.16)	$ 0.16	$ (0.03)			$ (0.05)	$ (0.15)
Adjustment \| Class A Common Stock Subject to Redemption [Member]
BALANCE SHEETS
Class A common stock subject to possible redemption			$ 26,459,080	$ 21,789,650	$ 24,822,690	$ 26,459,080		$ 24,822,690	$ 26,431,360	$ 23,556,940
STATEMENT OF CASH FLOWS
Initial classification of Class A common stock subject to possible redemption								25,206,940	25,206,940
Change in value of Class A common stock subject to possible redemption								(384,250)	$ 1,224,420
STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
Class A common stock subject to possible redemption								$ 205,177,310
Adjustment \| Class B Common Stock
STATEMENTS OF OPERATIONS
Weighted average shares outstanding, basic			(2,735,715)	(3,293,136)	(1,926,749)	(3,059,768)		1,494,371	2,809,006
Weighted average shares outstanding, diluted			(2,735,715)		(1,926,749)	(3,059,768)		1,494,371	2,809,006
Basic net income per common share			$ 0.38	$ (0.35)	$ (0.03)			$ (0.05)	$ 0.74
Diluted net income per common share			$ 0.38		$ (0.03)			$ (0.05)	$ 0.74

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Additional Information (FY) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS
Redemption value per share	$ 10.00	$ 10.00
Minimum net tangible assets upon redemption of common stock subject to possible redemption	$ 5,000,001	$ 5,000,001

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (FY) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Cash equivalents	$ 0	$ 0	$ 0
Unrecognized tax benefits	0	0
Accrued for interest and penalties amount	0	$ 0
Statutory tax rate		21.00%	21.00%
Shares excluded in the calculation of diluted loss per share		11,825,000
Cash, FDIC Insured Amount	$ 250,000	$ 250,000
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded in the calculation of diluted loss per share	11,825,000	11,825,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Class A common stock reflected in the balance sheet (FY) (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Aug. 18, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Gross proceeds	$ 230,000,000	$ 230,000,000
Less: Proceeds allocated to Public Warrants	(13,225,000)	(13,225,000)
Class A common stock issuance costs	12,292,456	(12,292,456)
Plus: Accretion of carrying value to redemption value	25,517,456	25,517,456
Class A common stock subject to possible redemption	$ 230,000,000	$ 230,000,000	$ 230,000,000	$ 200,000,000

- Definition

+ References + Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Basic and diluted net income per share calculation (FY) (Details) - USD ($)		3 Months Ended					9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Common stock subject to possible redemption
Interest earned on marketable securities held in Trust Account		$ (3,473)			$ (6,646)		$ (10,306)	$ (6,646)	$ (11,254)
Non-Redeemable Common Stock
Net loss	$ (1,000)	$ 724,257	$ (4,669,435)	$ 4,641,710	$ (453,098)	$ 0	$ 696,532	$ (453,098)	(2,061,769)
Common Class Subject To Redemption [Member]
Common stock subject to possible redemption
Less: Income taxes and franchise fees									$ (11,254)
Weighted average shares outstanding, basic									21,833,901
Weighted average shares outstanding, diluted									21,833,901
Basic net income per common share									$ 0.00
Diluted net income per common share									$ 0.00
Non-Redeemable Common Stock
Weighted average shares outstanding, basic									21,833,901
Weighted average shares outstanding, diluted									21,833,901
Basic net income per common share									$ 0.00
Diluted net income per common share									$ 0.00
Common Class Not Subject To Redemption [Member]
Common stock subject to possible redemption
Weighted average shares outstanding, basic									2,318,726
Weighted average shares outstanding, diluted									2,318,726
Basic net income per common share	$ 0.00								$ (0.89)
Diluted net income per common share	$ 0.00								$ (0.89)
Non-Redeemable Common Stock
Net loss	$ (1,000)								$ (2,061,769)
Non-Redeemable Net loss	$ (1,000)								$ (2,061,769)
Weighted average shares outstanding, basic									2,318,726
Weighted average shares outstanding, diluted									2,318,726
Basic net income per common share	$ 0.00								$ (0.89)
Diluted net income per common share	$ 0.00								$ (0.89)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Calculation of basic and diluted net loss per common stock (FY) (Details) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Class A Common Stock
Numerator:
Allocation of net income (loss), as adjusted		$ 582,608	$ (304,448)	$ 560,306	$ (192,876)	$ (1,295,774)
Denominator:
Weighted average shares outstanding, basic		23,650,000	10,858,152	23,650,000	3,645,803	8,674,180
Weighted average shares outstanding, diluted	0	23,650,000	10,858,152	23,650,000	3,645,803	8,674,180
Basic net income per common share	$ 0.00	$ 0.02	$ (0.03)	$ 0.02	$ (0.05)	$ (0.15)
Diluted net income per common share	$ 0.00	$ 0.02	$ (0.03)	$ 0.02	$ (0.05)	$ (0.15)
Class B Common Stock
Numerator:
Allocation of net income (loss), as adjusted		$ 141,649	$ (148,650)	$ 136,226	$ (260,222)	$ (765,995)
Denominator:
Weighted average shares outstanding, basic		5,750,000	5,301,630	5,750,000	4,918,796	5,127,732
Weighted average shares outstanding, diluted	0	5,750,000	5,301,630	5,750,000	4,918,796	5,127,732
Basic net income per common share	$ 0.00	$ 0.02	$ (0.03)	$ 0.02	$ (0.05)	$ (0.15)
Diluted net income per common share	$ 0.00	$ 0.02	$ (0.03)	$ 0.02	$ (0.05)	$ (0.15)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

+ References

+ Details

INITIAL PUBLIC OFFERING (FY) (Details) - $ / shares				12 Months Ended
INITIAL PUBLIC OFFERING (FY) (Details) - $ / shares	Aug. 24, 2020	Aug. 20, 2020	Aug. 18, 2020	Dec. 31, 2020	Sep. 30, 2021	Oct. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Number of warrants in a unit				1
Public Warrants
Subsidiary, Sale of Stock [Line Items]
Exercise price of warrants					$ 0.01
Initial Public Offering
Subsidiary, Sale of Stock [Line Items]
Number of units sold (in shares)		23,000,000	20,000,000
Purchase price, per unit	$ 10.00		$ 10.00	$ 10.00	$ 10.00	$ 10.00
Initial Public Offering \| Public Warrants
Subsidiary, Sale of Stock [Line Items]
Number of shares in a unit	1
Number of warrants in a unit	0.5
Number of shares issuable per warrant	1
Exercise price of warrants	$ 11.50
Over-allotment option
Subsidiary, Sale of Stock [Line Items]
Number of units sold (in shares)	3,000,000
Purchase price, per unit	$ 10.00		$ 10.00

PRIVATE PLACEMENT (FY) (Details) - USD ($)		12 Months Ended
PRIVATE PLACEMENT (FY) (Details) - USD ($)	Aug. 18, 2020	Dec. 31, 2020
Subsidiary, Sale of Stock [Line Items]
Aggregate purchase price		$ 6,500,000
Number of warrants in a unit		1
Private Placement \| Private Placement Warrants
Subsidiary, Sale of Stock [Line Items]
Number of warrants to purchase shares issued	650,000	650,000
Price of warrants	$ 10.00	$ 10.00
Aggregate purchase price	$ 6,500,000	$ 6,500,000
Warrants exercise ratio		1
Exercise price of warrants		$ 11.50

RELATED PARTY TRANSACTIONS (FY) (Details) - USD ($)					3 Months Ended		9 Months Ended		12 Months Ended
RELATED PARTY TRANSACTIONS (FY) (Details) - USD ($)	Oct. 31, 2020	Aug. 14, 2020	Feb. 06, 2020	Jan. 10, 2020	Sep. 30, 2021	Mar. 31, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Aug. 24, 2020
Related Party Transaction [Line Items]
Aggregate purchase price						$ 25,000			$ 25,000
General and administrative services expense per month		$ 15,000
Related party transaction Converted notes Price per share upon consummation of a Business Combination							$ 10.00		$ 10.00
Unsecured promissory note
Related Party Transaction [Line Items]
Borrowings principal amount				$ 300,000
Due to related parties										$ 140,671
Maximum
Related Party Transaction [Line Items]
Related party transaction Converted notes upon consummation of a Business Combination							$ 1,000,000.0		$ 1,000,000
Sponsor
Related Party Transaction [Line Items]
Number of shares issued			5,750,000
Share dividend			0.15
Aggregate number of shares owned			5,750,000
Shares subject to forfeiture										750,000
Percentage of issued and outstanding shares after the Initial Public Offering collectively held by initial stockholders	22.03%
Stock price trigger to transfer, assign or sell any shares or warrants of the company, after the completion of the initial business combination (in dollars per share)				$ 12.00
Threshold trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination				20 days
Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination				30 days
Sponsor \| Maximum
Related Party Transaction [Line Items]
Shares subject to forfeiture				750,000
Sponsor \| Class B Common Stock
Related Party Transaction [Line Items]
Number of shares issued				5,000,000
Aggregate purchase price				$ 25,000
Accounts Payable and Accrued Liabilities
Related Party Transaction [Line Items]
Fees for administrative support					$ 45,000		$ 135,000	$ 30,000	$ 66,774
Founder share [Member] \| Sponsor \| Class B Common Stock
Related Party Transaction [Line Items]
Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination				30 days

COMMITMENTS AND CONTINGENCIES (FY) (Details)	3 Months Ended	9 Months Ended	12 Months Ended
COMMITMENTS AND CONTINGENCIES (FY) (Details)	Mar. 31, 2020 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2020 USD ($) $ / shares	Oct. 16, 2020 USD ($)	Sep. 30, 2020 USD ($)	Aug. 13, 2020 item
Loss Contingencies [Line Items]
Maximum number of demands for registration of securities \| item						3
Deferred underwriting fee payable		$ 8,050,000	$ 8,050,000		$ 8,050,000
Aggregate purchase price	$ 25,000		$ 25,000
If there are only two advisors
Loss Contingencies [Line Items]
Cash fee payable, percentage				33.33%
Underwriting Agreement
Loss Contingencies [Line Items]
Deferred fee per unit \| $ / shares			$ 0.35
Deferred underwriting fee payable			$ 8,050,000
Forward Purchase Agreement
Loss Contingencies [Line Items]
Aggregate purchase price		$ 100,000,000.0	$ 100,000,000.0
Commitment fee (in percent)		2.00%	2.00%
Open Market or Privately Negotiated Transactions
Loss Contingencies [Line Items]
Aggregate purchase price		$ 85,000,000.0	$ 85,000,000.0
Right of First Refusal
Loss Contingencies [Line Items]
Percentage of outstanding common stock of the post-business combination		5.00%	5.00%
Maximum duration (in years)		3 years	3 years
Advisory Agreement
Loss Contingencies [Line Items]
Cash fee payable for financial advisory services				$ 7,350,000
Cash fee payable, percentage				50.00%
Threshold minimum percentage of gross proceeds of the total Securities sold in the Acquisition payable as cash fee				2.00%
Advisory services fee incurred			$ 0
Advisory Agreement \| If there are only two advisors
Loss Contingencies [Line Items]
Percentage of gross proceeds of the total Securities sold in the Acquisition payable as cash fee				4.50%
Advisory Agreement \| If there are only three advisors
Loss Contingencies [Line Items]
Percentage of gross proceeds of the total Securities sold in the Acquisition payable as cash fee				6.00%
Maximum
Loss Contingencies [Line Items]
Commitment carrying costs			1,000,000.0
Maximum \| Forward Purchase Agreement
Loss Contingencies [Line Items]
Commitment carrying costs		$ 1,000,000.0	100,000,000.0
Additional financing amount		$ 400,000,000	$ 400,000,000

PERMANENT EQUITY AND TEMPORARY EQUITY - Preferred Stock Shares (FY) (Details) - $ / shares	Sep. 30, 2021	Dec. 31, 2020	Jan. 30, 2020	Dec. 31, 2019
STOCKHOLDER'S EQUITY
Preferred stock shares authorized	1,000,000	1,000,000	1,000,000	1,000,000
Preferred stock, par value, (per share)	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred shares, shares issued	0	0		0
Preferred stock shares outstanding	0	0		0

PERMANENT EQUITY AND TEMPORARY EQUITY - Common Stock Shares (FY) (Details)	12 Months Ended
	Dec. 31, 2020 $ / shares shares	Sep. 30, 2021 $ / shares shares	Jan. 30, 2020 Vote $ / shares shares	Dec. 31, 2019 $ / shares shares
Class A Common Stock
Class of Stock [Line Items]
Common shares, shares authorized (in shares)	100,000,000	100,000,000	100,000,000	100,000,000
Common shares, par value (in dollars per share) \| $ / shares	$ 0.0001		$ 0.0001	$ 0.0001
Common shares, votes per share \| Vote			1
Common shares, shares issued (in shares)	650,000	650,000		0
Common shares, shares outstanding (in shares)	650,000	650,000		0
Class A common stock subject to possible redemption, issued (in shares)	23,000,000			0
Class B Common Stock
Class of Stock [Line Items]
Common shares, shares authorized (in shares)	10,000,000	10,000,000	10,000,000	10,000,000
Common shares, par value (in dollars per share) \| $ / shares	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common shares, votes per share \| Vote			1
Common shares, shares issued (in shares)	5,750,000	5,750,000		0
Common shares, shares outstanding (in shares)	5,750,000	5,750,000		0
Ratio to be applied to the stock in the conversion	20

WARRANT LIABILITY (FY) (Details)	12 Months Ended
WARRANT LIABILITY (FY) (Details)	Dec. 31, 2020 d $ / shares
Warrants
Class of Warrant or Right [Line Items]
Maximum period after business combination in which to file registration statement	30 days
Period of time within which registration statement is expected to become effective	60 days
Private Placement Warrants
Class of Warrant or Right [Line Items]
Restrictions on transfer period of time after business combination completion	30 days
Public Warrants
Class of Warrant or Right [Line Items]
Warrant exercise period condition one	30 days
Warrant exercise period condition two	12 months
Public Warrants expiration term	5 years
Share price trigger used to measure dilution of warrant	$ 9.20
Warrant exercise price adjustment multiple	115
Public Warrants \| Redemption of Warrants When the Price per Class A Ordinary Share Equals or Exceeds $18.00
Class of Warrant or Right [Line Items]
Warrant redemption condition minimum share price	$ 18.00
Redemption price per public warrant (in dollars per share)	$ 0.01
Threshold trading days for redemption of public warrants \| d	20
Threshold consecutive trading days for redemption of public warrants \| d	30
Redemption period	30 days

INCOME TAX - Company's net deferred tax assets (liability) (FY) (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Components of Deferred Tax Assets and Liabilities [Abstract]
Net operating loss carryforward	$ 306,991	$ 210
Total deferred tax assets	306,991	210
Valuation allowance	$ (306,991)	$ (210)

INCOME TAX - Components of Company's income tax provision (FY) (Details) - USD ($)		12 Months Ended
	Dec. 31, 2019	Dec. 31, 2020
Federal
Deferred	$ (210)	$ (306,781)
Change in valuation allowance	$ 210	$ 306,781

INCOME TAX - Effective Tax Reconciliation (FY) (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
INCOME TAX
Statutory federal income tax rate	21.00%	21.00%
State taxes, net of federal tax benefit	0.00%	0.00%
Change in fair value of warrant liability	(6.10%)
Valuation allowance	(14.90%)	(21.00%)
Income tax provision	0.00%	0.00%

INCOME TAX - Additional information (FY) (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
US Federal
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 1,461,863
State
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards		$ 1,000

FAIR VALUE MEASUREMENTS (FY) (Details) - USD ($)	Sep. 30, 2021	Dec. 31, 2020
Assets:
Marketable securities held in Trust Account	$ 230,008,192	$ 230,011,254
Liabilities:
Warrant liability	10,176,000	13,365,500
Level 1 \| Recurring
Assets:
Marketable securities held in Trust Account		230,011,254
Level 1 \| Public Warrants
Liabilities:
Warrant liability	9,890,000	12,995,000
Level 1 \| Public Warrants \| Recurring
Liabilities:
Warrant liability		12,995,000
Level 3 \| Private Placement Warrants
Liabilities:
Warrant liability	$ 286,000	370,500
Level 3 \| Private Placement Warrants \| Recurring
Liabilities:
Warrant liability		$ 370,500

FAIR VALUE MEASUREMENTS - Monte Carlo Simulation Model (FY) (Details)	Dec. 31, 2020 $ / shares d	Sep. 30, 2020 $ / shares d	Aug. 13, 2020 $ / shares d
Risk-free interest rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	0.51	0.38	0.42
Trading days per year
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input \| d	252	252	252
Expected volatility
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	15.8	20.4	20.6
Exercise price
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	11.50	11.50	11.50
Stock Price
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Measurement input	10.08	9.41	9.43

FAIR VALUE MEASUREMENTS - Changes in the fair value of warrant liabilitiesl (FY) (Details) - USD ($)	3 Months Ended			12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value at beginning			$ 13,365,500		$ 0
Initial measurement on August 18, 2020 and over-allotment on August 20, 2020					13,602,000
Change in valuation inputs or other assumptions					(236,500)
Fair value at ending				$ 13,365,500	13,365,500
Transfer from Level 3 to Level 1				13,255,000
Public Warrants
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value at beginning	$ 10,925,000	$ 8,280,000	12,995,000		0
Initial measurement on August 18, 2020 and over-allotment on August 20, 2020					13,225,000
Change in valuation inputs or other assumptions	(1,035,000)	2,645,000	(4,715,000)		(230,000)
Fair value at ending	9,890,000	10,925,000	8,280,000	12,995,000	12,995,000
Private Placement Warrants
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value at beginning	321,750	237,250	370,500		0
Initial measurement on August 18, 2020 and over-allotment on August 20, 2020					377,000
Change in valuation inputs or other assumptions	(35,750)	84,500	(133,250)		(6,500)
Fair value at ending	$ 286,000	$ 321,750	$ 237,250	$ 370,500	$ 370,500

SUBSEQUENT EVENTS (FY) (Details)	Feb. 21, 2021 USD ($)
Sponsor \| Subsequent Event
Subsequent Event [Line Items]
Debt Instrument, Face Amount	$ 750,000