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Accrued Expenses and Other Current Liabilities | 9 Months Ended
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Sep. 30, 2025
Accrued Liabilities and Other Liabilities [Abstract] |
Accrued Expenses and Other Current Liabilities | Note 8 Accrued Expenses and Other Current Liabilities Accrued Expenses The Company’s accrued expenses consisted of the following (in thousands):
|  | September 30, 2025 |  |  | December 31, 2024 |
Income taxes payable |  | $ | 2,861 |  |  | $ | 1,476 |
Accrued professional and program fees |  |  | 5,734 |  |  |  | 4,718 |
Accrued compensation |  |  | 4,771 |  |  |  | 5,166 |
Sales tax payable |  |  | 1,112 |  |  |  | 1,021 |
Accrued negative account balances |  |  | 183 |  |  |  | 1,786 |
Accrued charitable contributions |  |  | - |  |  |  | 2,223 |
Other |  |  | 622 |  |  |  | 317 |
Total |  | $ | 15,283 |  |  | $ | 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. In February 2025, the Company discontinued the optional tips feature from Dave's business model. For the three and nine months ended September 30, 2025, the Company pledged $0 and approximately $0.5 million related to charitable donations, respectively. For the three and nine months ended September 30, 2024, the Company pledged approximately $1.3 million and $3.2 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. Other Current Liabilities The Company’s other current liabilities consisted of the following (in thousands):
|  | September 30, 2025 |  |  | December 31, 2024 |
Deferred transaction costs |  | $ | 3,150 |  |  | $ | 3,150 |
Unearned revenue |  | $ | 608 |  |  | $ | 411 |
Forward commitment liability |  | $ | 454 |  |  | $ | - |
Other |  |  | 777 |  |  |  | 571 |
Total |  | $ | 4,989 |  |  | $ | 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.

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- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 720 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483384/720-30-45-1 + Details
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