Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Provision for income tax expense

The Provision for income tax expense included in the financial statements (in thousands):

	Years Ended December 31,
	2022			2021			2020
Included in Net income:
Continuing operations	$	1,530			10,281			3,207
Comprehensive income		(515	)		(209	)		(92	)
Total tax expense	$	1,015			10,072			3,115

Provision for income taxes

The Provision for income taxes (income tax benefit) consists of the following (in thousands):

	Year Ended December 31,
	2022			2021		2020
Current:
Federal	$	(214	)		305		(2,667	)
State		(571	)		1,826		(213	)
		(785	)		2,131		(2,880	)
Deferred		1,800			7,941		5,995
Total	$	1,015			10,072		3,115

Income tax reconciliation

A reconciliation between the amount of tax shown above and the amount computed at the statutory Federal income tax rate follows (in thousands):

	Year Ended December 31
	2022			2021			2020
Amount computed at statutory
Federal rate	$	924			7,941			3,226
State income taxes (net of Federal   income tax benefit)		(30	)		2,634			1,048
Carryback of net operating loss		—			—			(1,100	)
Other, net		121			(503	)		(59	)
Provision for income taxes	$	1,015			10,072			3,115

Temporary tax differences

The types of temporary differences and their related tax effects that give rise to deferred tax assets and deferred tax liabilities are presented below (in thousands):

	December 31,
	2022		2021		2020
Deferred tax liabilities:
Property and equipment	$	41,866		38,143		25,468
Investment in opportunity zone		34,871		30,846		30,846
Depletion		697		704		708
Unrealized rents		150		58		27
Prepaid expenses		31		36		50
Gross deferred tax liabilities		77,615		69,787		57,099
Deferred tax assets:
Federal tax loss carryforwards		6,375		3,235		—
State tax loss carryforwards		2,359		1,388		—
Employee benefits and other		921		1,117		993
Gross deferred tax assets		9,655		5,740		993
Net deferred tax liability	$	67,960		64,047		56,106

NOL Carryovers

	Years Ended
Other Items - All Gross		12/31/2022	12/31/2021
State NOL Carryovers		38,169,229	23,111,156
Federal NOL Carryovers		30,357,222	15,406,397