Note 7 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	2022			2021		2020
	(In thousands)
U.S. Operations	$	43,156		$	48,145	$	41,357
Foreign Operations		(341	)		476		110
Income before income taxes	$	42,815		$	48,621	$	41,467

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

	2022			2021			2020
	(In thousands)
Federal:
Current	$	9,988		$	9,092		$	3,546
Deferred		(1,427	)		(224	)		(308	)
Total	$	8,561		$	8,868		$	3,238
Foreign:
Current	$	(90	)	$	143		$	225
Deferred		—			(17	)		(6	)
Total	$	(90	)	$	126		$	219
State:
Current	$	2,846		$	2,197		$	578
Deferred		(302	)		(36	)		172
Total	$	2,544		$	2,161		$	750
Total	$	11,015		$	11,155		$	4,207

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

	2022			2021			2020
	(In thousands)
Expected federal income taxes	$	8,991		$	10,210		$	8,708
Foreign tax rate differential		(24	)		26			6
State income taxes, net of federal benefit and state tax credits		2,100			1,531			607
Share-based compensation		(120	)		(660	)		(5,713	)
Compensation limit for covered employees		—			—			463
Federal tax credits		(408	)		(272	)		(261	)
Uncertain tax positions		22			254			157
Reclassification of cumulative translation adjustment into earnings		539			—			—
Goodwill Impairment		—			—			184
Withholding tax on repatriation of foreign earnings		(100	)		8			18
GILTI		—			—			10
Other		15			58			28
	$	11,015		$	11,155		$	4,207

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

	2022			2021
	(In thousands)
Deferred tax assets:
Allowance for doubtful accounts	$	16		$	24
Accrued expenses		691			687
Share-based compensation		1,072			740
Accrued bonuses		96			267
Employer payroll tax deferral		—			200
Uncertain tax positions		256			161
Research & experimental expenditures		856			—
Other		78			66
Gross deferred tax assets		3,065			2,145
Less valuation allowance		—			—
Deferred tax assets		3,065			2,145
Deferred tax liabilities:
Prepaid expenses		135			89
Deferred contract costs		601			945
Property and equipment		1,066			1,579
Intangible assets		6,523			6,338
Repatriation withholding		—			182
Deferred tax liabilities		8,325			9,133
Net deferred tax liabilities	$	(5,260	)	$	(6,988	)

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

	(In thousands)
Balance of unrecognized tax benefits at December 31, 2020	$	768
Reductions due to lapse of applicable statute of limitations		(38	)
Reductions due to tax positions of prior years		—
Reductions due to settlement with taxing authorities		—
Additions based on tax positions related to the current year		345
Balance of unrecognized tax benefits at December 31, 2021	$	1,075
Reductions due to lapse of applicable statute of limitations		(76	)
Additions due to tax positions of prior years		—
Reductions due to settlement with taxing authorities		—
Additions based on tax positions related to the current year		558
Balance of unrecognized tax benefits at December 31, 2022	$	1,557