The components of accrued expenses and other liabilities consisted of the following as of December 31,: | | | | | | | | | | | | | 2025 | | 2024 | | Salary and employee benefits | $ | 38,713 | | | $ | 37,266 | | | LIHTC delayed equity contribution | 36,341 | | | 10,366 | | | Loans subject to unilateral repurchase rights - Ginnie Mae | 31,705 | | | 36,600 | | | Lease liability | 29,049 | | | 24,376 | | | Derivative financial instruments | 15,531 | | | 22,863 | | | FRB courtesy in-clearings | 5,122 | | | 5,541 | | | Property taxes payable | 1,278 | | | 1,259 | | | Allowance for credit losses on unfunded commitments | 1,209 | | | 1,659 | | | MPF servicing principal and interest payable | 1,039 | | | 963 | | | Professional fees | 1,035 | | | 1,904 | | | | | | | | | | | Other | 8,908 | | | 6,719 | | | Total accrued expenses and other liabilities | $ | 169,930 | | | $ | 149,516 | |
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