Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes on continuing operations for the years ended December 31, 2023 and 2022 is comprised of the following:

	2023		2022
Current:
Federal	$	-	$	-
State		17		29
Total current		17		29
Deferred:
Federal		-		-
State		-		-
Total deferred		-		-
Provision for income taxes	$	17	$	29

Schedule of Deferred Tax Assets and Liabilities

The tax effects of significant items comprising the Company’s deferred tax assets and (liabilities) as of December 31, 2023 and 2022 are as follows:

	2023			2022
Deferred tax assets:
Federal net operating loss carryforwards	$	26,429		$	26,713
State net operating loss carryforwards		3,780			3,639
Compensation		2,021			2,059
Allowances and reserves		421			395
Intangible assets		3,201			3,584
State taxes		1,049			987
Credit carryforward		1			1
163(j) interest		1,411			1,279
Deferred revenue		94			94
Capitalized 174		268			158
Valuation allowance		(38,654	)		(38,256	)
		21			653
Deferred tax liability:
Property and equipment		(17	)		(650	)
Leases		(4	)		(3	)
Deferred tax liability-net valuation allowance	$	-		$	-

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the difference between the federal statutory tax rates and the Company’s effective tax rate from continuing operations is as follows:

	2023			2022
Federal statutory rate		21.0	%		21.0	%
State income tax rate, net of Federal tax benefit		1.4	%		3.6	%
Meals and entertainment		2.1	%		(0.4	%)
Valuation allowance		(23.0	%)		(24.7	%)
Effective tax rate		1.5	%		(0.5	%)

Schedule of Unrecognized Tax Benefits Reserves Roll Forward

The following table summarizes the change in uncertain tax benefit reserves for the two years ended December 31, 2023:

	Unrecognized
	Tax Benefits
Balance of unrecognized benefits as of January 1, 2022	$	877
Additions for tax positions of prior years		-
Balance as of January 1, 2023	$	877
Additions for tax positions of prior years		-
Balance as of December 31, 2023	$	877

Schedule of Tax Years Subject to Examination

The Company and its subsidiaries file a U.S. Federal consolidated income tax return and consolidated and separate income tax returns in numerous states and local tax jurisdictions. The following tax years remain subject to examination as of December 31, 2023:

Jurisdiction	Tax Years
Federal	2019 – 2023
State and Local	2018 – 2023