The Company’s accrued expenses consisted of the following (in thousands):


	June 30, 2025		December 31, 2024
Income taxes payable	$	6,668	$	1,476
Accrued professional and program fees		5,882		4,718
Accrued compensation		2,678		5,166
Sales tax payable		1,012		1,021
Accrued negative account balances		597		1,786
Other		328		317
Accrued charitable contributions		-		2,223
Total	$	17,165	$	16,707

Prior to the second quarter of 2025, accrued charitable contributions included amounts the Company had pledged related to charitable meal donations. The Company used a portion of tips received to make charitable cash donations to third parties who use the funds to provide meals to those in need. The Company discontinued the optional tips from Dave's business model in February 2025. For the three and six months ended June 30, 2025, the Company pledged $0 and approximately $0.5 million related to charitable donations, respectively. For the three and six months ended June 30, 2024, the Company pledged approximately $1.0 million and $1.9 million related to charitable donations, respectively. These costs are expensed as incurred and are presented within other operating expenses in the condensed consolidated statements of operations.

The Company’s other current liabilities consisted of the following (in thousands):


	June 30, 2025		December 31, 2024
Deferred transaction costs	$	3,150	$	3,150
Other		887		982
Total	$	4,037	$	4,132

Other current liabilities includes deferred transaction costs associated with the transactions consummated on January 5, 2022 as contemplated by that certain Agreement and Plan of Merger, dated as of June 7, 2021 among VPC Impact Acquisition Holdings III, Inc. (“VPCC”), Dave Inc., a Delaware corporation and other entities (the “Business Combination”). These transaction costs were also capitalized and included within additional paid in capital in the condensed consolidated balance sheets.