Income Taxes - (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes for 2014, 2013, and 2012 consists of the following:

	2014			2013			2012
(amounts in thousands)
Domestic and foreign components of income before income taxes are as follows:
Domestic	$	14,885		$	22,313		$	23,028
Foreign	2,053			2,026			2,417
Total income before income taxes	$	16,938		$	24,339		$	25,445
The provision (benefit) for income taxes consists of:
Current tax:
U.S. federal	$	4,023		$	6,133		$	6,778
Foreign	1,505			1,469			1,393
U.S. state and local	831			1,409			993
Total current tax	6,359			9,011			9,164
Deferred tax:
U.S. federal	273			(245		)	55
Foreign	(97		)	(34		)	—
U.S. state and local	53			(72		)	61
Total deferred tax	229			(351		)	116
Total tax	$	6,588		$	8,660		$	9,280
The effective and statutory income tax rate can be reconciled as follows:
Tax at statutory rate of 35% / 34%	$	5,928		$	8,519		$	8,906
State tax, net of federal benefit	578			877			685
Non-taxable income	(520		)	(563		)	(993		)
Non-deductible expenses	803			963			796
Change in estimate primarily related to foreign taxes	134			128			41
Change in estimate primarily related to state taxes and tax reserves	—			(172		)	50
Change in estimate primarily related to U.S. federal taxes	—			—			(157		)
Tax credits	(421		)	(1,117		)	—
Other, net	86			25			(48		)
Total tax	$	6,588		$	8,660		$	9,280
Effective income tax rate	38.9		%	35.6		%	36.5		%

Schedule of Deferred Tax Assets and Liabilities

The Company’s deferred tax assets and liabilities at December 31, 2014 and 2013 consist of the following:

December 31,	2014			2013
(amounts in thousands)
Assets
Deferred compensation	$	8,358		$	8,005
Loss carryforwards	1,240			1,208
Accruals deductible for tax purposes when paid	452			409
Depreciation	56			57
Allowance for doubtful accounts	300			324
State taxes	767			836
Gross deferred tax assets	11,173			10,839
Deferred tax asset valuation allowance	(3,135		)	(2,170		)
Gross deferred tax assets less valuation allowance	8,038			8,669
Liabilities
Depreciation	(470		)	(965		)
Other	(125		)	(197		)
Gross deferred tax liabilities	(595		)	(1,162		)
Net deferred tax assets	$	7,443		$	7,507
Net deferred tax assets and liabilities are recorded as follows:
Net current assets	$	1,079		$	1,113
Net non-current assets	6,364			6,487
Net non-current liabilities	—			(93		)
Net deferred tax assets	$	7,443		$	7,507

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of unrecognized tax benefits for 2014 and 2013 is as follows:

(amounts in thousands)
Balance at January 1, 2013	$	173
Additions based on tax positions related to the current year	—
Additions for tax positions of prior years	—
Reductions for lapse of statute of limitations	(24		)
Settlements	(149		)
Balance at December 31, 2013	—
Additions based on tax positions related to the current year	—
Additions for tax positions of prior years	—
Reductions for lapse of statute of limitations	—
Settlements	—
Balance at December 31, 2014	$	—