Note 13 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	Year Ended December 31,
	2023		2022		2021
Current tax provision
Federal	$	14,520	$	717	$	15,072
State		3,137		251		1,164
Total current tax provision		17,657		968		16,236
Deferred tax provision
Federal		4,142		4,595		(3,866	)
State		1,651		1,691		(1,419	)
Total deferred tax provision		5,793		6,286		(5,285	)
Income tax provision	$	23,450	$	7,254	$	10,951

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 31,
	2023			2022
Deferred tax assets:
Accrued risk reserves	$	1,898		$	2,209
Accrued expenses		7,346			6,441
Financial reporting depreciation in excess of tax depreciation		5,653			5,505
Stock based compensation		931			742
Deferred revenue		4,987			3,393
Operating lease liabilities		23,658			30,558
Other		567			1,711
Total gross deferred tax assets		45,040			50,559
Less: valuation allowance		(594	)		(978	)
Deferred tax assets less valuation allowance	$	44,446		$	49,581
Deferred tax liabilities:
Unrealized gains on marketable securities	$	(19,971	)	$	(15,396	)
Deferred gain on sale of assets, net		(2,055	)		(2,045	)
Book basis in excess of tax basis of intangible assets		(3,387	)		(3,063	)
Book basis in excess of tax basis of securities		(3,393	)		(3,164	)
Long–term investments		(8,753	)		(6,155	)
Operating lease assets		(24,087	)		(30,667	)
Total deferred tax liabilities	$	(61,646	)	$	(60,490	)
Net deferred tax liability	$	(17,200	)	$	(10,909	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Year Ended December 31,
	2023			2022			2021
Tax provision at federal statutory rate	$	18,635		$	5,719		$	31,508
Increase (decrease) in income taxes resulting from:
State, net of federal benefit		4,600			1,034			1,113
Nontaxable revaluation gain		–			–			(19,758	)
Unrecognized tax benefits		1,227			730			(158	)
Expiration of statute of limitations		(1,491	)		(1,032	)		(1,901	)
Tax (expense) benefit of noncontrolling interest		317			518			(104	)
Other		162			285			251
Total increases (decreases)		4,815			1,535			(20,557	)
Effective income tax expense	$	23,450		$	7,254		$	10,951

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

	Deferred Tax Asset			Liability For Unrecognized Tax Benefits			Liability For Interest and Penalties			Liability Total
Balance, January 1, 2021	$	5,666		$	9,893		$	2,614		$	12,507
Additions based on tax positions related to the current year		665			665			–			665
Additions (reductions) for tax positions of prior years		(441	)		(187	)		543			356
Reductions for statute of limitation expirations		(435	)		(1,469	)		(867	)		(2,336	)
Balance, December 31, 2021		5,455			8,902			2,290			11,192
Additions based on tax positions related to the current year		636			636			–			636
Additions (reductions) for tax positions of prior years		(1,097	)		(273	)		900			627
Reductions for statute of limitation expirations		(240	)		(760	)		(512	)		(1,272	)
Balance, December 31, 2022		4,754			8,505			2,678			11,183
Additions based on tax positions related to the current year		1,454			1,454			–			1,454
Additions (reductions) for tax positions of prior years		(198	)		324			1,583			1,907
Reductions for statute of limitation expirations		(361	)		(1,030	)		(823	)		(1,853	)
Balance, December 31, 2023	$	5,649		$	9,253		$	3,438		$	12,691