Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

	2021			2020
Deferred provision – federal	$	3,372		$	498
Deferred provision – state		1,613			231
		4,985			729
Net change to valuation allowance		(4,985	)		(729	)
Total provision for income taxes	$	—		$	—

Schedule of statutory federal income tax rate to the effective income tax rate

	2021			2020
Statutory U.S. tax rate		21.0	%		21.0	%
State taxes, net of federal benefit		7.0			7.0
Equity-based compensation		(0.1	)		(3.3	)
Tax effects of pass-through entities		—			(16.4	)
Fair value adjustments on convertible debentures		(14.9	)		—
Other		—			0.1
Valuation allowance		(13.0	)		(8.4	)
Effective tax rate		—	%		—	%

Schedule of net deferred tax asset

	2021			2020
Deferred tax assets:
Accrued compensation	$	38		$	54
Net operating loss carryforwards		7,885			2,874
Property and equipment		130			125
Issuance fees on convertible debentures		25			—
Gross deferred tax assets		8,078			3,053
Valuation allowance		(8,027	)		(3,043	)
Total deferred tax assets		51			10
Deferred tax liabilities:
Prepaid expenses		(51	)		(10	)
Deferred tax liabilities		(51	)		(10	)
Net deferred tax asset	$	—		$	—