Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes from continuing operations is comprised of the following:



	Year Ended December 31,
	2013			2012
Current:
Federal	$	(16	)	$	—
State	29			318
	13			318
Deferred:
Federal	(642		)	—
State	(85		)	—
	(727		)	—
Total	$	(714	)	$	318

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the provision for income taxes from continuing operations at the normal statutory federal rate to the provision included in the accompanying consolidated statements of operations is shown below:



	Year Ended December 31,
	2013			2012
“Expected” provision at federal statutory rate	$	(2,282	)	$	680
State income taxes	(705		)	106
Change in valuation allowance	2,222			(447		)
Other	51			(21		)
Provision for income taxes	$	(714	)	$	318
Effective tax rate	11.0		%	16.4		%

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences related to deferred income taxes shown on the consolidated balance sheets are as follows:



	December 31,
	2013			2012
Deferred income tax assets:
Post-retirement liability	$	1,928		$	2,277
Deferred income	1,568			1,651
Stock based compensation	2,106			1,857
Federal operating loss carry-forwards	12,938			11,481
Capital loss carryforward	926			2,243
State tax credits	3,022			3,022
State operating loss carry-forwards	8,277			7,638
Other	4,049			4,626
Less: valuation allowance	(11,275		)	(9,053		)
Gross deferred income tax assets	23,539			25,742
Deferred income tax liabilities:
Fixed assets	(17,919		)	(20,180		)
Equity method investment	(391		)	(526		)
Other	(5,229		)	(5,036		)
Gross deferred income tax liabilities	(23,539		)	(25,742		)
Net deferred income tax liability	$	—		$	—

Schedule of Unrecognized Tax Benefits Roll Forward

The following is a reconciliation of the total amount of unrecognized tax benefits (excluding interest and penalties) for the years ended December 31, 2013 and 2012:



	Years Ended December 31,
	2013		2012
Beginning of year balance	$	445	$	445
Additions for tax positions of prior years	62		—
Additions for tax positions of the current year	59		—
End of year balance	$	566	$	445