11. INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Schedule of components of income tax expense

	2016		2015		2014
Federal current tax	$	88	$	237	$	–
State current tax		914		1,705		1,283
Other current tax		28		28		29
Federal deferred tax		2,539		3,625		869
State deferred tax		863		412		(214	)
Income tax expense	$	4,432	$	6,007	$	1,967

Reconciliation of income tax expense

	2016		2015		2014
Federal tax		34.00%		34.00%		34.00%
State franchise tax, net of federal benefit		1.80%		8.50%		-3.64%
Other Non deductible expenses		-0.09%		-0.01%		0.00%
Meals and entertainment		2.10%		1.75%		4.85%
Noncontrolling Interest in Partnerships		-2.11%		-2.16%		-2.88%
Equity compensation		-4.05%		-1.74%		-8.72%
Changes in valuation allowance		4.70%		-17.32%		24.52%
Return-to-provision		0.22%		3.29%		-9.57%
Deferred true-ups and other		-25.25%		13.41%		16.34%
Uncertain tax positions		22.44%		0.01%		-3.67%
Expiring net operating losses		1.88%		1.28%		2.62%
Income tax expense		35.64%		41.01%		53.85%

Schedule of deferred tax assets and liabilities

	At December 31,
Deferred tax assets:	2016			2015
Net operating losses	$	84,509		$	78,912
Accrued expenses		4,400			4,125
Straight-Line Rent Adjustment		10,750			11,263
Unfavorable contract liability		2,114			2,142
Equity compensation		950			846
Allowance for doubtful accounts		6,033			4,341
Other		1,357			1,092
Valuation Allowance		(4,428	)		(3,841	)
Total Deferred Tax Assets	$	105,685		$	98,880
Deferred tax liabilities:
Property Plant & Equipment		(6,994	)		(8,582	)
Goodwill		(23,350	)		(18,617	)
Intangibles		(12,066	)		(12,088	)
Non accrual experience method reserve		(8,483	)		(7,882	)
Other		(4,436	)		(4,747	)
Total Deferred Tax Liabilities	$	(55,329	)	$	(51,916	)
Net Deferred Tax Asset	$	50,356		$	46,964

Schedule of unrecognized tax benefits

	December 31,			December 31,			December 31,
	2016			2015			2014
Balance at beginning of year	$	94		$	3,761		$	3,970
Increases (Decreases) related to prior year tax positions		3,861			(3,667	)		(209	)
Expiration of the statute of limitations for the assessment of taxes		(94	)		–			–
Balance at end of year	$	3,861		$	94		$	3,761

Federal [Member]

Schedule of net operating loss carryforwards

Year Ended	Total Net Operating Loss Carryforwards		Amount Subject to 382 limitation
2017		1,501		1,501
2018		10,968		–
2019		7,178		–
2020		–		–
2021		24,257		–
Thereafter		187,725		40,632
	$	231,629	$	42,133

California [Member]

Schedule of net operating loss carryforwards

Year Ended	Total Net Operating Loss Carryforwards
2017		4,520
2018		–
2019		–
2020		–
2021		–
Thereafter		17,773
	$	22,293