Note 15 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Notes Tables

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

(in thousands)	Years ended December 31,
	2021			2020
Current income tax (benefit) expense	$	(2,372	)	$	345
Deferred income tax benefit		(5,272	)		(1,460	)
Income tax benefit	$	(7,644	)	$	(1,115	)

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

(in thousands)	Years ended December 31,
	2021			2020
Income tax benefit at U.S. statutory income tax rate	$	(1,215	)	$	(1,373	)
Valuation allowance		(4,822	)		(322	)
Indefinite life intangibles		215			215
Change in unrecognized tax benefits		(2,811	)		244
Non-deductible compensation		649			220
Investment income		(253	)		(269	)
State income tax		372			192
Indemnification receivable		590			(51	)
Non-taxable income		(524	)		(80	)
Other		155			109
Income tax benefit for continuing operations	$	(7,644	)	$	(1,115	)

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

(in thousands)	December 31,
	2021			2020
Deferred income tax assets:
Losses carried forward	$	181,096		$	184,130
Unpaid loss and loss adjustment expenses and unearned premiums		3,864			3,911
Intangible assets		1,050			1,705
Debt issuance costs		789			835
Investments		1,198			145
Deferred rent		586			624
Deferred revenue		1,603			1,350
Management fees		—			550
Compensation		520			265
Other		131			660
Valuation allowance		(169,678	)		(173,202	)
Deferred income tax assets	$	21,159		$	20,973
Deferred income tax liabilities:
Indefinite life intangibles	$	(19,179	)	$	(17,483	)
Depreciation and amortization		(14,485	)		(14,632	)
Fair value of debt		(4,048	)		(6,716	)
Land		(4,482	)		(4,435	)
Intangible assets		(3,698	)		(452	)
Deferred revenue		(1,443	)		(1,239	)
Investments		(35	)		(1,716	)
Deferred acquisition costs		(2,295	)		(1,855	)
Other		(47	)		—
Deferred income tax liabilities	$	(49,712	)	$	(48,528	)
Net deferred income tax liabilities	$	(28,553	)	$	(27,555	)

Summary of Operating Loss Carryforwards [Table Text Block]

		Net operating loss
Year of net operating loss	Expiration date	(in thousands)
2007	2027	$	35,890
2008	2028		53,895
2009	2029		496,889
2010	2030		92,058
2011	2031		39,865
2012	2032		30,884
2013	2033		30,779
2014	2034		7,245
2016	2036		16,006
2017	2037		20,848

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

(in thousands)	December 31,
	2021			2020
Unrecognized tax benefits - beginning of year	$	1,381		$	1,381
Gross additions		—			—
Gross reductions		—			—
Impact due to expiration of statute of limitations		(1,316	)		—
Unrecognized tax benefits - end of year	$	65		$	1,381