Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2023

Accrued Liabilities and Other Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

Note 7 Accrued Expenses and Other Current Liabilities

Accrued Expenses

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

	March 31, 2023		December 31, 2022
Accrued charitable contributions	$	3,558	$	3,067
Accrued compensation		2,611		1,534
Sales tax payable		1,354		1,357
Accrued professional and program fees		5,424		4,008
Other		665		999
Total	$	13,612	$	10,965

Accrued charitable contributions includes amounts the Company has pledged related to charitable meal donations. The Company uses a portion of tips received to make a charitable cash donation to third parties who use the funds to provide meals to those in need. For

the three months ended, 2023 and 2022, the Company pledged $2.5 million and $1.0 million related to charitable donations, respectively. These costs are expensed as incurred and are presented within other general and administrative expenses in the condensed consolidated statements of operations.

Other Current Liabilities

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

	March 31, 2023		December 31, 2022
Deferred transaction costs	$	3,150	$	3,150
Other		1,032		1,161
Total	$	4,182	$	4,311

Other current liabilities includes $3.2 million in deferred transaction costs associated with the Business Combination. These transaction costs were also capitalized and included within APIC in the condensed consolidated balance sheets. Other current liabilities also includes $0.7 million in unearned revenue.