Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The provision (benefit) for income taxes of continuing operations is composed of the following components:

	Year Ended December 31,
	2013			2012			2011
Current provision (benefit) :
Federal	$	(61,000	)	$	(349,000	)	$	55,000
State	23,000			13,000			171,000
	(38,000		)	(336,000		)	226,000
Deferred provision (benefit):
Federal	(3,467,000		)	(1,450,000		)	(76,000		)
State	200,000			(241,000		)	12,000
	(3,267,000		)	(1,691,000		)	(64,000		)
Provision (benefit) for income taxes of continuing operations
	$	(3,305,000	)	$	(2,027,000	)	$	162,000

Schedule of Components of Income Tax Expense (Benefit)

A reconciliation of taxes computed at statutory income tax rates on income (loss) from continuing operations is as follows:

	Year Ended December 31,
	2013			2012			2011
Provision (benefit) for federal income taxes at statutory rates	$	(2,986,000	)	$	(1,967,000	)	$	277,000
Provision (benefit) for state income taxes, net of federal benefit	(147,000		)	(175,000		)	128,000
Resolution with tax authorities	—			—			(79,000		)
Valuation allowance changes affecting the provision for income taxes	448,000			(7,000		)	(8,000		)
Employment tax credits	(1,124,000		)	(130,000		)	(1,000,000		)
Nondeductible expenses	334,000			254,000			437,000
Stock based compensation expense	9,000			13,000			410,000
Other	161,000			(15,000		)	(3,000		)
Provision (benefit) for income taxes of continuing operations	$	(3,305,000	)	$	(2,027,000	)	$	162,000

Schedule of Deferred Tax Assets and Liabilities

The net deferred tax assets and liabilities, at the respective income tax rates, are as follows:

	December 31,
	2013			2012
Current deferred tax assets:
Credit carryforwards	$	—		$	251,000
Net operating loss and other carryforwards	643,000			352,000
Allowance for doubtful accounts	1,788,000			1,447,000
Accrued liabilities	5,126,000			4,236,000
	7,557,000			6,286,000
Less valuation allowance	(377,000		)	(242,000		)
	7,180,000			6,044,000
Current deferred tax liabilities:
Prepaid expenses	(601,000		)	(739,000		)
	$	6,579,000		$	5,305,000

	December 31,
	2013			2012
Noncurrent deferred tax assets:
Net operating loss and other carryforwards	$	3,389,000		$	1,365,000
Credit carryforwards	2,210,000			964,000
Deferred lease costs	289,000			356,000
Depreciation	(634,000		)	(2,036,000		)
Tax goodwill and intangibles	(879,000		)	(739,000		)
Stock-based compensation	882,000			1,238,000
Accrued rent	4,219,000			4,538,000
Kansas acquisition costs	125,000			—
Impairment of long-lived assets	472,000			659,000
Interest rate swap	349,000			564,000
Noncurrent self-insurance liabilities	6,422,000			6,062,000
	16,844,000			12,971,000
Less valuation allowance	(932,000		)	(619,000		)
	$	15,912,000		$	12,352,000

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	2013		2012			2011
Balance at the beginning of the period	$	—	$	86,000		$	84,000
Changes in tax positions for prior years	—		(86,000		)	2,000
Balance at the end of the period	$	—	$	—		$	86,000